会计委派制的客观评价

会计委派制是在我国由计划经济向社会主义市场经济转轨阶段 ,由实践中提出的 ,它不仅是会计管理的实践问题 ,也是目前会计理论研究的一个热点问题。本文对正在全面试点的会计委派制 ,从法律和国际惯例的角度论证了其可行性 ,指出会计委派制体现了《全民所有制企业法》和《公司法》的精髓 ,是符合国际惯例的。同时也指出了会计委派制并不是包治百病的灵丹妙药 ,也是有一定的缺陷和不足的 ,在执行过程中 ,需不断地加以完善

Objective Comment on the System of Appointing Accountants

This article,from the angles of the law and the international practice,proves the feasibility of the system of appointing accountants.The author points out that this system embodies the quintessence of the "The Law of Enterprises Owned by the Entire People"and "The Corporation Act"and that this system is in line with the international convention.The author also points out that this system is not the wonder drug for all ills.It has flaws and defects and should be improved in practice.