淺議會計委派制


頁數(shù)：13 字?jǐn)?shù)：8295



淺議會計委派制
摘要
會計委派制是改革開放和社會主義市場經(jīng)濟所產(chǎn)生的新生事物，是對會計管理體制進行的重大改革和完善。本文呈現(xiàn)了會計委派制的發(fā)展現(xiàn)狀，說明了會計委派制實行的必要性，分析了會計委派制存在的問題，并提出了完善會計委派制的對策。未來的會計委派制必將伴隨著我國法制建設(shè)和市場經(jīng)濟的不斷完善和發(fā)展越來越健全。

關(guān)鍵詞 會計委派制 總會計師 財務(wù)總監(jiān)Abstract
Accountant Accredited System (abbreviation is AAS) is a new matter of reform and opening as well as market economy of socialism. AAS reforms and improves accounting management system. The thesis describes the status of AAS that is developing at present; it also accounts for the necessity that AAS must be performed and analyzes some existed problems. Finally, address her to some stratagems to improve and perfect the AAS. In the future, with progress of legal system and market economy in our country, AAS will be gotten much more progress and perfection.

The keyword summary Accountant Accredited System (AAS) General Accountant (GA) Accountant Superintendent (AS)目 錄引言------------------------------------------------------------1

1、會計委派制的發(fā)展現(xiàn)狀-----------------------------------------1
1.1會計委派制的由來---------------------------------------------1
1.2 目前我國各地區(qū)采取了多種多樣的會計委派----------------------1

2、會計委派制實行的必要性---------------------------------------3
2.1 能充分發(fā)揮會計監(jiān)督職能，嚴(yán)格財經(jīng)紀(jì)律的執(zhí)行------------------3
2.2 是強化政府管理職能，提高宏觀調(diào)控能力的需要------------------4
2.3 有利于強化財務(wù)收支管理--------------------------------------4
2.4 有利于加強對會計人員的管理，提高會計人員的專業(yè)技術(shù)水平------4

3、會計委派制存在的問題-----------------------------------------5
3.1 會計委派制缺乏法律依據(jù)--------------------------------------5
3.2 委派會計的職責(zé)和權(quán)限不夠明確--------------------------------5
3.3 委派會計的后顧之憂沒有真正解決好，影響了委派會計的積極性----6
3.4 缺乏有力的委派會計管理機構(gòu)----------------------------------6