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在我国,会计委派制是指国有企业的有关管理部门以所有者身份向国有企业派出会计人员,并授权其代表派出机构监督国有资产经营和财务会计活动的监管制度。在湖北、上海等地的操作中,会计委派制又有财务总监制、主管会计委派制、会计人员委派制等不同方式。 赞同会计委派制的学者,从不同方面总结、归纳了它的成效(如郜进兴,1999;潘爱、杨佩礼,1999)。从总体上讲,目前学者们对会计委派制利弊得失的分析,大多是就事论事—
In our country, accounting appointments refer to the relevant administrative departments of state-owned enterprises sending accountants to the state-owned enterprises as the owners and authorizing their representative offices to supervise the supervision over the operation of state-owned assets and financial accounting activities. In the operations of Hubei and Shanghai, accountant appointments and financial chief supervisors, in charge of accounting appointments, accounting appointments and other different ways. Scholars who agree to the appointment of the Accounting Commission have summed up their achievements in different aspects (eg Su Jin, 1999; Pan and Yang, 1999). Generally speaking, most of scholars analyze the pros and cons of accountant appointing system at present,