会计委派制与企业会计人员管理体制改革

Accounting Designation System and the Reform of Accountant Management System in Enterprised

对会计人员管理体制不顺导致会计监督弱化的问题,理论界对此提出了改革现行会计人员管理体制的诸多设想,其中最主要的观点和做法就是会计人员委派制。即由政府成立会计局,对企业会计人员实行统一委派、考核、调遣、奖惩,任免和管理。通过对会计人员的直接管理,可以整顿和规范会计工作秩序,加强会计监督,维护财经纪律,增强政府的宏观调控能力。

In recent ysars, some assumption has been put forward on rdforming the current accountant management system in theory circles, according to the avianizing problems of accounting xupervisiong caused by the hindered auountant management system by the hindered auountant mangement system, yn which the accountant designation systenm is the most important view and practice. It means that the government will establish auoumtng offices, which practise the accountants in unified designation, examination, dispatch, rewards and punishment, appointment removal amd management. BY the direct management to the accountants, we can rectify and standardize the accountng order, strengthen accounting supervising, uphold finance and economic discipline, enhance the government macro-control ability.