会计委派制的经济学反思

An Economic Analysis of the System of Accountant Assignment

会计委派制是我国为抑制会计信息失真现象,保证会计信息客观真实而对会计管理制度进行改革的一项重要探索形式。本文从会计委派制的理论基础出发,分析会计委派制的理论缺陷,并探讨会计委派制的制度缺陷。

The system of accountant assignment is an important experimental form of reforming the accounting management system in China for restraining the distortion of accounting information and ensuring its reliability. Proceeding from the theoretical basis of the system of accountant assignment, the present paper analyses the theoretical and institutional defects of this system.