会计委派制分析-产业经济学专业论文.docxVIP

内容提要 内容提要 Y 主s3《80 f实施会计委派制度是会计人员管理体制的一项重大变革。会计委派制的出现不是 偶然的，而是有着深刻的政治经济背景。它是在我国经济体制转轨期间，外部监督与 约束手段严重滞后，预算外资金管理混乱，会计信息失真现象比较普遍的情况下产生 的。实践证明：实行会计委派制，j算-?J地力¨强r对受派单位的监督管理，会计信息失 真现象得到了一定程度的抑制。l 本文首先阐述了会计委派制出现的原因和背景以及会计委派制的概念，提出了会 计委派制的理论依据；接下来回顾了会计委派制的历史进程，对会计委派制在国外的 应用作了较详细的介绍：然后概括了会计委派制在我国的具体实施状况，包括会计委 派制委派对象和会汁委派制基本模式两方面；最后提出r会计委派制存在的一些问题， j}：口．就完善会计委派制度提出了自己的见解。 天键词：会计、会计委派制 p ＼／ Abstract1 Abstract 1 he assigning accountants system IS an important innovation for the managing system of accountants The occurring of the assigning accountants system iS not accidental but based on tile deeply economic and political background During the transforming period of economic system，the outer supervision and the binding facillties lag behind．and the management of fund iS in chaos、and the accounting information iS often faIse It iS in such circumstance that the assigning accountants system Occurs And the fact proves that the assigning accountants system has successively supervise the enterprises that accept the assigning accountants and the lhlse accounting information has decreased In this thesis，first，the author gives the reason why the assigning accountants system OCCUl‘S，the definition of the assigning accountants system and the theory ground of the assigning accountants system Second，the author recalls the history of the assigning accountants system in China，and gives comprehensive introduction of the assigning accountants system in foreign countries Third．the author summarizes the application of the asslgmng accountants system，including assigning accountants 0t the assigning accountants system and assigning model of the assigning accountants system At last．the author thinks theI．e are several problem in the assigning accountants system．and he gives some suggestions to how tO make the assigning accountants system more applicable and practicable Keywords：Accounting，The assigning accountants system 第一章 第一章 会计委派制概述 一、会计委派制产生的原因和背景 山计划经济体制向社会主义市场经济体制的转变．给我国社会经济生活的各个方 向带来了巨大的变化