从会计委派制看会计人员管理体制改革(国外英文资料).docVIP

从会计委派制看会计人员管理体制改革 - * - [Abstract] accounting appointment in order to prevent the distortion of accounting information and the loss of state-owned assets is a new kind of accounting personnel management system, completely changed the original organizational structure of accounting. In this paper, through in-depth analysis of the three patterns, trying to reveal the hidden in the distortion of accounting information, the loss of state-owned assets such as the nature of the problem behind the phenomenon, and provide a theoretical basis for the reform of accounting personnel management system, basic framework. Accountant appointment system; chief financial officer appointment system; fiduciary duty; principal agent relationship With the establishment and development of the socialist market economic system, the enterprise has become an independent legal person with independent management and self financing, and the power of the enterprise head is becoming larger and larger. Under such circumstances, the supervision of the person in charge of the enterprise is becoming more and more important. However, due to the absence of the owners of state-owned enterprises, the state-owned investment representatives are not specific, lack of necessary supervision and restraint to the operators, leading to the loss of state-owned assets, resulting in a number of corrupt practices. Therefore, there is an urgent need to establish an enterprise power constraint system to supervise the conduct of business leaders. The relevant departments have appointed the pilot for the establishment of accounting, accounting supervision is the center of the enterprise power restriction system, the reform of accounting personnel management system, status adjustment and change of accounting personnel belonging to the service unit. In this regard, I would like to discuss some personal views for discussion. I. the mode of accountant appointing system Accountant appointment system is the property owner to s