現存的会计管理体制面临的弊端中英文翻译.docVIP

现存的会计管理体制面临的弊端中英文翻译 The disadvantages of the existing accounting management system is faced with both English and Chinese translation 　　会计管理体制，是指会计机构设置、隶属关系及会计人员职责、人事管理与会计运行机制的总称。我国传统的会计管理体制存在着“两重性结构”特征，会计人员既是管理者，必须维护本单位的利益，同时又要站在国家利益的立场上，履行监督职责，维护国家利益。任何一种会计管理体制模式的选择，都是与一定的社会经济环境相联系的。在国家利益与单位利益相冲突的情况下，会计人员的立场势必会出现摇摆移位。在高度集中的计划经济体制下，利益主体比较单一，企业成为国家政府部门的附属。随着我国社会主义市场经济体制的建立和逐步完善，面对世界经济全球化、投资主体多元化、所有制结构多样化格局的形成，传统会计管理体制的弊端也就日益显现出来。主要表现在：企业会计管理者及会计人员的权力无度；财政及企业主管部门对会计管理失控；会计目标的单一指向无法满足社会各利害关系人的需要；基础工作薄弱、监督职能弱化、财经秩序混乱。这些存在的问题可以看出，传统会计管理体制，已成为制约会计工作和社会经济发展的重要因素。抛开传统会计管理体制，将会计推向市场并形成专业市场，适应社会生产力水平多层次、发展开放型经济、所有制结构多样化的要求，逐步建立起符合市场经济规律和现代企业制度相协调，并与国际惯例相接轨的新型会计 Accounting management system, it is to point to accounting offices set, subordinate relations and accounting personnel responsibilities, the floorboard of the personnel management and accounting operating mechanism. Exist in the traditional accounting management system in our country duality structure characteristics of the accounting personnel is not only managers, must maintain the interests of this unit, at the same time, must stand on the position of national interests and fulfill their duties of supervision and safeguard national interests. Any kind of accounting management system pattern choice, are associated with certain social economic environment. Unit is in national interest and the interests conflict, accounting personnels position is bound to swing shift. Under highly centralized planned economic system, the benefit main body is unitary, affiliated enterprises become national government departments. Along with our country the establishment of socialist market economic system and gradually improve, facing the world economic globalization, diversification of investment subject, the formation of diversified ownership structure pattern, the disadvantages of traditional accounting management system is also increasingly apparent. Mainly displays in: the power of the managers of enterprise accounting and accoun