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2000年,国家财政部、监察部联合发布《关于试行会计委派制度工作的意见》。它是在当前国有企业存在会计信息失真、财务收支混乱、国有资产流失问题严重的背景下产生的。“会计委派制”的实质是,在企业所有权与经营权相分离的条件下,由国家作为企业的所有者,在国有企业内部建立的旨在保障所有者利益和实现国有资产保值和增值的一种新型的财务监督体制。会计委派制已成为我国会计人员管理体制的主流观点,并在全国范围内推广。本文阐述了会计委派制的内涵和意义,同时从会计管理方面比较了会计委派制和财务管理,最后论述了会计委派制对财务管理的影响。
In 2000, the Ministry of Finance and the Ministry of Supervision jointly released the Opinions on Piloting the Work of Accounting Appointment System. It is generated in the current state-owned enterprises have accounting information distortion, financial revenue and expenditure chaos, the serious loss of state-owned assets arising from the background. The essence of “accountant appointing system” is that under the condition that enterprise ownership and management right are separated, the state, as the owner of the enterprise, is established within the state-owned enterprise to protect the interests of the owner and realize the preservation and appreciation of the state-owned assets A new type of financial supervision system. Accounting appointment system has become China’s accounting personnel management system, the mainstream point of view, and promote the nationwide. This article expatiates on the connotation and significance of accountant appointment system, at the same time, it compares the accountant appointment system and financial management from the aspect of accounting management, and finally discusses the influence of accountant appointment system on financial management.