对会计委派制可行性的思考

On the Feasibility of Accountant Appointment Regulation

会计委派制是政府为了根治会计信息失真 ,财务监督弱化 ,会计管理失控这些现象而出台的会计制度 ,但是从理论上讲 ,它是行不通的。本文从会计的职能、政府的职能、现代企业管理制度几个方面论述了它的不可行性 ,并提出了解决会计信息失真问题的一些办法。

Theoretically,Accountant Appointment Regulation,which is intended to deal with problems such as Lack fidelity of accounting information,ineffiency of Financial supervision and Accounting management etc,is unfeasible.stating on the matter from several aspect the paper comes up with solutions to the problem of lack fidelity of accounting information.