论会计委派制
本站原创 论文中文摘要：会计委派制是一种新型白勺会计人员管理体制，其主要目白勺是为了提高会计信息质量，规范会计行为，强化会计监督，保护所有者权益。它对加强国有资产管理，治理“三乱”和“小金库”问题，从源头上遏制铺张浪费和贪污腐败，促进党风和社会风气好转，密切党群于群关系等具有明显成效。本文共分五章。第一章分析了会计委派制产生白勺原因、背景；论述了会计委派制白勺现状和取得白勺成效；简要介绍了会计管理体制有关问题。第二章对会计委派制白勺理论基础、法律依据和国际惯例问题进行研究。认为会计监督职能理论、内部人控制理论是其理论基础；会计委派制与现行《会计法》、《企业法》和《公司法》等有关法律、法规并不矛眉；从国际惯例看，也有委派会计白勺类似做法，如法国白勺公共会计师制度。第三章对会计委派制白勺范围、方法和模式进行研究。其范围主要是行政、事业单位，国有及国有控股企业；方法有派遣式和记账式两种；具体模式根据受派单位性质、规模和产权关系，可采耿直接管理制、财务总监制、集中核算制、会计楼、村账乡管和内部委派制等不同形式。第四章对财务监督白勺几种主要形式：会计委派制、财务总监制。稽察员特派制和总会计师制度进行分析和比较，并对完善现行财务监督体系进行探讨。最后对会计委派制与财政预算改革有机结合，会计委派制与加强金融会计内部控制─实行稽核员委派制和完善现行会计委派制度等问题进行研究
Abstract（英文摘要）：www.328tibet.cn The accountant designation system is a new system of managing accountants aiming at improving the quality of accounting information, standardizing accounting practice, reinforcing accounting supervision, and protecting the owner’s fights and interests. It may produce a marked effect on the management of state-owned assets, on the rectitication of the three kinds of disorder and of "treasuries" set up for no legitimate reasons, on keeping down extragance and waste, on anti-corruption, on the improvement in party conduct and general social conduct, and on strengthening the Party’s and cadres’ ties with masses. This thesis falls into five chapters.In the first chapter, the author analyses the productive causes and background of the accountant designation system, expounds the present condition of it and achievements obtained, and briefly introduces issues concerning the system of management through accounting.In the second chapter. the author explores the rational of the accountant designation system, which is supposed to be the theory of internal control and the thecry of accounting supervision. It is considered that the system does not conflict with the existing laws and regulations concerned, moreover there is similar international practice, such as the public accountant system of France.The scope, modes and patterns of the accountant designation system are discussed in Chapter Three.The system mainly covers the administrative units and state-owned enterprises; it may adopt the modes of dispatch or accounting agency, and ,according to the ownership, scale and property fight of the receiving units, adopt various specific patterns like direct management, general financial inspection, centralized accounting and internal designation, etc.Chapter Four analyses and compares the major means of financial supervision and inquires into the improvement of current financial supervision system.The last part deals with such issues as the combination of the accountant designation system and the financial budget reform, the reinforcement of the internal control in financial accounting exexcising auditor designation system, and the improvement of the present accountant designation system.
论文关键词： 会计管理体制；会计委派；会计监督；内部控制；稽核员委派；
Key words（英文摘要）：www.328tibet.cn system of management through accounting；accounting supervision；accountant designation；internal control；auditor designation；
Abstract（英文摘要）：www.328tibet.cn The accountant designation system is a new system of managing accountants aiming at improving the quality of accounting information, standardizing accounting practice, reinforcing accounting supervision, and protecting the owner’s fights and interests. It may produce a marked effect on the management of state-owned assets, on the rectitication of the three kinds of disorder and of "treasuries" set up for no legitimate reasons, on keeping down extragance and waste, on anti-corruption, on the improvement in party conduct and general social conduct, and on strengthening the Party’s and cadres’ ties with masses. This thesis falls into five chapters.In the first chapter, the author analyses the productive causes and background of the accountant designation system, expounds the present condition of it and achievements obtained, and briefly introduces issues concerning the system of management through accounting.In the second chapter. the author explores the rational of the accountant designation system, which is supposed to be the theory of internal control and the thecry of accounting supervision. It is considered that the system does not conflict with the existing laws and regulations concerned, moreover there is similar international practice, such as the public accountant system of France.The scope, modes and patterns of the accountant designation system are discussed in Chapter Three.The system mainly covers the administrative units and state-owned enterprises; it may adopt the modes of dispatch or accounting agency, and ,according to the ownership, scale and property fight of the receiving units, adopt various specific patterns like direct management, general financial inspection, centralized accounting and internal designation, etc.Chapter Four analyses and compares the major means of financial supervision and inquires into the improvement of current financial supervision system.The last part deals with such issues as the combination of the accountant designation system and the financial budget reform, the reinforcement of the internal control in financial accounting exexcising auditor designation system, and the improvement of the present accountant designation system.
论文关键词： 会计管理体制；会计委派；会计监督；内部控制；稽核员委派；
Key words（英文摘要）：www.328tibet.cn system of management through accounting；accounting supervision；accountant designation；internal control；auditor designation；