“会计委派制”若干问题探讨

Discussion on Some Questions of Accounting Assignment System

会计秩序混乱,会计信息失真是我国财务会计工作的致命伤.要彻底杜绝'厂长成本'、'经理利润'、'两本帐'和'小金库'现象,进一步防止腐败现象的滋生蔓延,就必须对现行会计体制进行改革.目前,会计委派制作为一种全新的会计人员管理体制的新思路已在全国许多地区进行试点.试点工作引起了会计界的热烈讨论.本文拟对会计委派制试点的背景,主要形式以及实行会计委派制的积极意义等方面进行探讨.

Accounting disorder and lack fidelity of accounting information are fatal to the financial accounting in China. The current accounting system must be reformed in order to stop phenomena suchas 'factory director cost ','manager profit','two books' and 'secret exchequer' completely and prevent corruption form spreading, As the totally new method of accounting management system, accouning assignment system has been tried out in many regions all over the country. Experimental units have caused a heated discussion in the field of accounting .The thesis will Proke into background,major forms and significance of the accounting assignment systein.