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现行财务管理体制的弊端现行财务管理体制基本上还是计划经济时期的模式,国家财政部门管理财务工作和财会人员,但对人和事没有处理权,财务人员聘任权、考核权、晋职晋级权、工资及福利分配权、经济奖罚权等都掌握在单位领导手中,财务人员的命运受用人单位支配。随着改革的深化和现代企业制度的建立,这种财务管理体制越来越显示出很大的弊端。具体表现为:会计信息失真在国有企业蔓延失控。国有企业会计信息失真有多方面的原因,但现行的财务管理体制是造成会计信息失真的主要原因。企业领导为了小团体或个人私利,可以指使财务人员开假票、做假帐、报假表,财会人员迫于企业领导者的压力和考虑自身利益,只能唯命是从。
The drawbacks of the current financial management system The current financial management system is basically the mode of the planned economy period. The state finance department manages the financial work and the accountants, but does not have the right to deal with people and affairs, the appointment of the financial staff, the examination right, , Wages and Welfare Allocation Rights, Economic Awards and Penalties, etc. are all under the control of the unit leaders. The fate of financial officers is governed by employers. With the deepening of reform and the establishment of a modern enterprise system, this kind of financial management system shows more and more disadvantages. Specific performance: accounting information distortion out of control in the spread of state-owned enterprises. There are many reasons for the distortion of accounting information in state-owned enterprises, but the current financial management system is the main reason for the distortion of accounting information. Business leaders for small groups or individuals for personal gain, you can be instructed financial officers to open fake tickets, fake accounts, counterfeit reports, financial and accounting staff forced by business leaders and consider their own interests, only life is from.