会计委派制内涵矛盾与合理性分析

Intension Contradiction and Rationality Analysis in Accounting Appointive System

会计委派制作为一种管理制度 ,内涵“强化会计监督职能与削弱其他会计职能”、“制度创新与制度复归”、“增强监督力度与加大监督成本”、“责任与权力不对称”、“被委派会计人员立得住与站不稳”五大矛盾 ,从而使会计委派制的推行缺乏充分的科学依据与合理性。对会计委派制应采取谨慎态度 ,盲目推广有使我国会计管理制度改革步入歧途的危险。

Accounting appointive system,as a managing system,contains four big contradictions as follows:“Strengthening the function of accounting supervision and weakening other accounting's function”;“Heightening supervision power and increasing supervision cost”;“Unsymmetry between responsibility and right”;“Stable and shake position of accountants appointed”.Therefore,it lacks sufficient scientific bases and rationality to promote the accounting appointive system.We should take prudent manner to deal with the accounting appointive system.Populizing the sysem blindly will result in the danger leading the reform of our accounting managing system to wrong road.