会计委派制理论研究

Research on the Theory of Accountant-designated System

近年来 ,我国一些省市、地区陆续进行了会计委派制的改革试点工作。实行会计委派制是会计人员管理体制的一次重大改革 ,是整顿和规范会计工作秩序 ,增加政府宏观调控能力 ,加强党风廉政建设的迫切需要。然而 ,会计委派制的理论依据尚未明确 ,没有理论指导的实践是盲目的实践 ,运用现代委托代理理论、公司治理理论及制度变迁理论等经济学相关理论对其存在的合理性进行探讨是很有必要的。

The accountant designated system is in urgent need to rectify and normalize accountancy, to strengthen the power of government regulation, to control of country's economy and to reinforce the construction of Party conduct and incorrupt government as well. Nevertheless, we have no sound theory of accountant designated system, without which we know the practice is blind one. It is necessary for us to study the rationality of accountant designated system with the theory of the entrustment of agent, company management theory, and system transition theory as well as related economic theories.