淺議會(huì)計(jì)委派制


頁數(shù)：13 字?jǐn)?shù)：8295



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

關(guān)鍵詞 會(huì)計(jì)委派制 總會(huì)計(jì)師 財(cái)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(huì)計(jì)委派制的發(fā)展現(xiàn)狀-----------------------------------------1
1.1會(huì)計(jì)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(huì)計(jì)委派----------------------1

2、會(huì)計(jì)委派制實(shí)行的必要性---------------------------------------3
2.1 能充分發(fā)揮會(huì)計(jì)監(jiān)督職能，嚴(yán)格財(cái)經(jīng)紀(jì)律的執(zhí)行------------------3
2.2 是強(qiáng)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(qiáng)化財(cái)務(wù)收支管理--------------------------------------4
2.4 有利于加強(qiáng)對會(huì)計(jì)人員的管理，提高會(huì)計(jì)人員的專業(yè)技術(shù)水平------4

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