会计委派制存在的问题及对策研究

A research into the problems in accountant appointment system and corresponding countermeasures

会计委派制有利于提高会计信息质量,加强对企业违法违纪行为的监督,遏制腐败现象的日益泛滥,促进会计自身水平的提高。新《会计法》虽然没有做出法律规定,但试行会计委派制是目前改革和完善会计人员管理体制,从源头上预防和治理腐败的一个理性选择。同时,它也存在一些问题需要解决。

Accounting appointment system is favorable to improving the quality of accounting information, strengthening the supervision of enterprises over unlawful practice, controlling the increasing corruption and increasing the level of accounting itself. Though the new accounting law does not make it a rule to carry out accounting appointment system, its trial implementation is a rational choice to eradicate the sources of corruption. And the problems in the law are also pointed out.