地方财务会计宏观管理存在的问题与对策

The Problems and Countermeasures of Macro-management of Local Financial Accounting

以制度落实为核心的财务会计宏观管理,特别是地方财务会计宏观管理远远落后于财务会计制度供给的步伐.目前我国地方财务会计宏观管理中普遍存在会计监督功能弱化,会计信息质量检查形式重于实质;缺乏打造高端会计人才的机制供给,高端人才储备相对不足;会计人员继续教育缺乏层级性,培训效果不明显;缺乏借力机制,没有充分发挥会计领军人才的引领作用等问题.为此,地方各级政府的财政部门应从制度构成的三要素,即正式约束、非正式约束以及实施机制三个方面采取对策,以进一步提高地方财务会计宏观管理水平.

The macroscopic management of financial accounting, especially the local financial accounting,is far behind the pace of financial accounting system. At present,China^s local financial accounting macro-management in the prevalence of accounting supervision is weakened, and accounting information quality inspection form is more important than the essence Lack of mechanism of supply to create high-end accounting personnel makes high-end talent pool relatively inadequate; Lack of educational level for accounting staff brings about little training effects ~ Lack of leveraging mechanism did not give full play to the leading role of accounting leading talent and other issues. For these reasons,the financial sectors of local governments at all levels should take countermeas- ures in terms of formal constraints, informal constraints and the implementation of mechanisms, which are the three elements of the system, so as to further improve the macro management level of local financial accounting.