论企业会计监督权的制度安排

On the Arrangements of the Accounting Supervising Authority System of Enterprises

企业会计人员拥有多大的监督权力是企业治理结构中的重要问题之一。根据企业契约理论 ,会计人员只是企业生产者之一 ,他得到合同规定的固定工资并接受单位负责人的监督。会计人员的监督只能是在单位负责人的授权下对其他生产者执行的经济活动进行监督 ,而不可能监督单位负责人执行或认可的经济活动。因此 ,可以认为“单位负责人对本单位的会计工作和会计资料的真实性、完整性负责”的安排是合理的 ,再次修订《会计法》时 。

How much power of supervision the accountants is endowed constitutes one of the key problems of the management structure of enterprises. According to the contract theory, accountants of the enterprise are just laborers, who receive a fixed salary as stipulated by the contract and are supervised by the leaders in the work unit. The supervision of the accountants authorized by the leaders only concerns the economic activities of other laborers, not including other economic activities performed or approved by the leaders. According to the analyses of the changes in the arrangements of the accounting supervision authority system, we may conclude that the responsibility arrangement has been reasonable with the leaders in the accounting work with required authenticity and integrity for the accounting data in their respective work unit. Therefore it is advisable to give up the set special protection for accountants when the 'Accounting Law' is revised.