| 会计委派制刍议 |
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| 引用本文： | 刘又满,刘阳.会计委派制刍议[J].湘潭师范学院学报(社会科学版),2005,27(1):21-22. |
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| 作者姓名： | 刘又满 刘阳 |
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| 作者单位： | 湖南科技大学,审计处,湖南,湘潭,411201 |
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| 摘 要： | 现有会计体制存在诸多弊端，会计信息严重失真，财政纪律松驰，国有资产流失，制约经济发展，助长腐败滋生；实行会计委派制是解决这些问题行之有效的途径，它是健全市场经济体制，规范市场经济秩序，强化政府管理职能，提高宏观调控能力，加强国有资产管理，深化企业改革，堵塞会计管理漏洞，促进党风廉政建设，推进财经管理体制改革的需要；推行会计委派制过程中存在对委派制的认识问题、会计人员隶属关系、工资福利等诸多现实问题；必须加大改革力度，切实解决委派工作中存在的问题，如：成立会计局、进一步明确会计人员的职责等。
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| 关 键 词： | 会计体制 会计委派制 会计监督 必要性 |
| 文章编号： | 1009-4482(2005)01-0021-02 |
| 修稿时间： | 2004年6月1日 |
A Preliminary Study of the Accountant Appointment System |
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| LIU You-man,LIU Yang.A Preliminary Study of the Accountant Appointment System[J].Journal of Xiangtan Normal University(Social Science Edition),2005,27(1):21-22. |
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| Authors: | LIU You-man LIU Yang |
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| Abstract: | There exist many shortcomings in the current accounting system, e.g. the seriously dishonest accounting information, the loose financial discipline and the loss of the state assets. All these have hindered the economic development and encouraged the emergence of corruption. It is a practical and effective method to carry out the accountant appointment system. It will help to perfect the market economy, standardize the order of market economy, strengthen the functions of government management and improve the macro-control ability. It is also a necessity to intensify the management of the state assets, deepen the business reform, stop up the loopholes, enhance the Party style to build an honest and clean government and push forward the reform of the financial management system. In the course of carrying out the accountant appointment system, there will exist some problems of reality, such as the understanding of the system, the working relationship, salary and welfares of the accountants. We should deepen the reform and take strong measures to solve the problems. Such measures include building an accounting bureau and further confirming the duties of the accountants. |
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| Keywords: | the current accounting system the necessity to carry out the accountant appointment system problems of reality in carrying out the account appointment system |
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