会计委派制的评价

Te Scientific Estimate of Accountant Delegate System

会计委派制是近年来我国对会计人员管理体制的重大改革,是针对国有企业目前普遍存在的内部失控、资产流失、会计信息失真等现象而实施的。它具有积极的作用,也存在一定局限性,要用辩证和实践的观点看待之。

Accountant delegate system is the significant reform in the management system of accountants in China in recent years. It is carried out directing against the phenomena of interior out-of-control, the loss of assets and the distortion of accountant informaton in state-owned enterprised. It has played a positive role, but it has some defects, which should be considered dialectically.