对实行会计委派制的思考

会计委派制是社会主义市场经济的新生事物,该制度的实行已经取得了一定的成效,同时,也存在诸如被委派单位不能正确对待委派的会计人员等一些问题,因此,需要从明确委派会计的职责与权限,建立对委派会计人的激励与约束机制,制定与会计委派制相配套的管理制度和定期的培训制度等方面进一步完善会计委派制。

Thinking the Adoption of Accountant Accreditation System

With the deepening of the reform in modern enterprise system,the separation of property ownership and operation and the interest conflict between the proprietor and operator have given birth to accountant accreditation system.Though good performance has been made since its birth,there are quite a few problems.Therefore,we should take measures to improve the system,including the definition of rights and duties,the establishment of stimulating and restricting mechanisms,the formulation of corresponding managing and training systems,and the improvement of accountants' qualities and professional morals.