会计委派制问题探讨
本站原创 论文中文摘要：会计委派制是政府部门或产权单位向其所属单位委派会计人员，并授权会计人员监督所在单位会计行为和其他经济活动的一种制度。实施会计委派制是会计人员管理体制的一项重大改革。会计委派制最早于八十年代后期出现在湖北襄樊以及江苏吴县等地，近些年来开始迅速地向全国各地蔓延，实践证明，会计委派制是一种强化会计监督、提高会计信息质量、的好办法，正因为如此，中纪委、财政部的领导也多次强调要加快会计委派制的试点和推广。伴随着会计委派制实践的不断刀’展，我国的会计理论与实务工作者均开始了对会计委派制的探讨与研究。本文共分五章对会计委派制问题展开论述。第一章概述，首先简单地介绍了会计委派制的基本内涵，然后将会计委派制的发展历程分为六个阶段：会计统管阶段、会计回归企业阶段、会计委派制萌芽阶段、探索阶段、试行阶段、推行阶段分别介绍，并根据受派单位的不同，将会计委派制的现存形式分为国有企业委派形式、行政事业单位委派形式、乡镇集体企业和农村经济组织委派形式三种，在此基础上，再对每一委派形式进行具体细分，最后比较了会计委派制与其他会计监督形式如政府审计、注册会计师审计、内部审计、监事会、稽查特派员制度的异同点。第二章国外会计委派制有关情况的介绍与启示，这部分内容主要是对法国公共会计师制度的内容作一简单介绍，如法国公共会计师的选拔与任命、公共会计师的职贡与权限、与派驻单位的关系和待遇等，并阐述了这一制度给我国现行会计委派制的实施所带来的三点启示，即会计派驻没有统一形式、健全完善的监督和分权机制必不可少、建立对派驻人员权、责、利并重的管理体制。第三章会计委派制产生的理论基础与现实必要性，这一章首先从产权角度对会计委派制进行分析，认为我国国有企业产权机制的功能残缺和无序运转是导致会计信息失真、会计监督弱化的根源，会计委派制是产权主体从维护自身利益角度出发，通过改革会计人员管理体制充分行使其会计监督权利，旨在提高会计信息质量、强化会计监督的一种有效措施，在此基础上，介绍了两种具有代表性的会计委派制的理论依据即受托责任说、内部人控制说，然后从七个方面论述了在当前会计监督乏力、会计信息失真状况比较严重、国有资产流失、预算外资金管理大控等的现实情况下，推行会计委派制的必要性及其重要意义，最后分析了四种反对会计委派制的观点并提出了自己的意见和看法。<WP=7>第四章会计委派制取得的成效、存在的问题及成因，这一章首先从受派单位角度阐述了我国在推行会i！、委派制过程中所取得的明显成效。从试点情况看，实行会计委派制，有利于国有资产的保值增值、完善现代企业制度，有利于全面发挥会计人员的职能作用、健全企业内部约束机制，有利于提高会计信息质量、强化会计监督，有利于源头上预防和治理腐败，促进党风和社会风气的好转。虽然会计委派制在实施过程中取得了上述成效，但作为一项新生事物，它在实际工作中也存在不少问题需要解决和研究。本章第二部分的内容主要就是对这些问题进行详尽的阐述，这些问题主要包括对会计委派制的思想认识不统一、委派会计的地位待遇问题不尽合理、会计委派制的制度建设还不规范、会计委派制的推行工作还存在一定的阻力、委派会计参与企业内部管理的积极性不高、委派会计与经理层出通的问题等六方面，最后对上述问题的形成原因进行了具体分析。第五章进一步完善会计委派制的对策建议，这一章的内容是本文的重点，它主要是针对第四章所提出的问题及其形成原因，就如何进一步完善会计委派制提出了作者自己的一些意见和建议，这些意见和建议主要包括以下七个方面：①要从思想上正确认识会计委派制这一新生事物，实事求是地评价它并达成共识；②明确委派会计的身份地位及工资待遇问题，解除委派会计的后顾之忧，提高其工作积极性；③加强会计委派制的制度建设，明确界定委派会计的管理主体和委派主体，统一委派会计人员的职贡权限，建立完善委派会计人员的各项管理制度；④健全完善对委派会计的激励约束机制，如建立健全委派会计的考核制度，加强对委派会计人员再监督的约束机制等；⑤会i！一人员的委派范围应视不同企业、不同单位的性质、规模和组织方式而定，同时还应根据各委派单位的具体情况选择切合实际、形式多样的会计委派形式：③加强对委派会计的培训及后续教育工作，不断提高委派会计的综合素质；制订完善会计委派制相关的法律规定，促进会计委派制的法制化和规范化建设；①正确处理好会计委派制实施过程中各种关系，包括会计监督与管理职能之间的关系、委派会计与受派单位之间的各种关系、会计委派制工作与其他经济体制改革的关系
Abstract（英文摘要）： Accountant appointment system is a kind of institution in which the government orproperty rights owner authorizes the accountant to supervise the enterprise accountingbehiors and other economic activity through their behior of appointment to theaccountant. Enforcing accountant appointment system is an important reform of theaccountant management system. Accountant appointment system arises from the area ofXiangFan city, HuBei province and Wu county, JiangSu province in the verybeginning, and then spreads to the whole nation in recent years. Practices proved,accountant appointment system is a good way not only of strengthening accountingsupervision and improving the quality of accounting information, but also of preventingcorruption and advocating honest. In view of that, the leaders of the CentralCommission for Inspecting Discipline and the Ministry of Finance also emphasis manytimes that accountant appointment system should be experimented and spreadquickly. With the continuous development of the practice of accountant appointmentsystem, accounting theoretical and practical workers arc both exploring and researchingaccountant appointment system.This thesis is divided into five chapters to discuss accountant appointmentsystem.In chapter 1, the summarization of accountant appointment system. It introducessimply the basic meaning of accountant appointment system firstly, and then it dividesthe history of accountant appointment system into six stages, that is, accountant unifiedmanagement , accountant returns to enterprise , accountant appointment systemsprouts, accountant appointment system explores, accountant appointment systemexperiments, accountant appointment system enforces, and introduces stages one byone, furthermore, according to the difference of appointed enterprise. Furthermore,it divides the mode in existence of accountant appointment system into three kinds(state-owned enterprise , administrative institution ^ village and town collectiveenterprises and country economic organization), on (lie basis of that, each mode isdivided concretely again. At the end of this chapter, it compares accountantappointment system with other mode of accounting supervision, such as governmentauditing, CPA auditing, internal auditing, the board of supervisors, specially appointed<WP=9>checker system, and try to find the similar and different point of its.In chapter 2 , the introduction and enlightenment of overseas accountantappointment system. In the beginning, this chapter is mainly introduce the content ofFrench public accountant system, such as the selection and appointment of publicaccountant, the responsibility and authority of public accountant, the relationshipbetween public accountant and appointed enterprise, the wages of public accountant,and then discuss the enlightenment which this system brings to us, there is there pointsabout enlightenment, firstly, there is no unified mode for the appointed accountant,secondly, it is necessary for us to he a mechani which includes perfectedsupervision and departed authority, thirdly, the management system in which theauthority is balanced with the responsibility and benefit should be established.In chapter 3, the theoretical basis and practical necessity of accountant appointmentsystem. Firstly, it analyzes the accountant appointment system from the angle ofproperty rights, author thinks that the incomplete function and disordered operation ofthe mechani of property rights of the state-owned enterprises in china is the sourcethat give rise tofalseaccountinginformationand weakenaccountingsupervision, accountant appointment system is an effective measure which aims toimprove the quality of accounting information and strengthen accounting supervision,property rights owner can fully exercise their supervision authority through this reformof accountant management system from the thought of interests them
论文关键词： 会计委派制；产权；会计信息质量；会计监督；对策建议；
Key words（英文摘要）： accountant appointment system；property rights；quality of accountinginformation；accounting supervision；countermeasures and suggestions；
Abstract（英文摘要）： Accountant appointment system is a kind of institution in which the government orproperty rights owner authorizes the accountant to supervise the enterprise accountingbehiors and other economic activity through their behior of appointment to theaccountant. Enforcing accountant appointment system is an important reform of theaccountant management system. Accountant appointment system arises from the area ofXiangFan city, HuBei province and Wu county, JiangSu province in the verybeginning, and then spreads to the whole nation in recent years. Practices proved,accountant appointment system is a good way not only of strengthening accountingsupervision and improving the quality of accounting information, but also of preventingcorruption and advocating honest. In view of that, the leaders of the CentralCommission for Inspecting Discipline and the Ministry of Finance also emphasis manytimes that accountant appointment system should be experimented and spreadquickly. With the continuous development of the practice of accountant appointmentsystem, accounting theoretical and practical workers arc both exploring and researchingaccountant appointment system.This thesis is divided into five chapters to discuss accountant appointmentsystem.In chapter 1, the summarization of accountant appointment system. It introducessimply the basic meaning of accountant appointment system firstly, and then it dividesthe history of accountant appointment system into six stages, that is, accountant unifiedmanagement , accountant returns to enterprise , accountant appointment systemsprouts, accountant appointment system explores, accountant appointment systemexperiments, accountant appointment system enforces, and introduces stages one byone, furthermore, according to the difference of appointed enterprise. Furthermore,it divides the mode in existence of accountant appointment system into three kinds(state-owned enterprise , administrative institution ^ village and town collectiveenterprises and country economic organization), on (lie basis of that, each mode isdivided concretely again. At the end of this chapter, it compares accountantappointment system with other mode of accounting supervision, such as governmentauditing, CPA auditing, internal auditing, the board of supervisors, specially appointed<WP=9>checker system, and try to find the similar and different point of its.In chapter 2 , the introduction and enlightenment of overseas accountantappointment system. In the beginning, this chapter is mainly introduce the content ofFrench public accountant system, such as the selection and appointment of publicaccountant, the responsibility and authority of public accountant, the relationshipbetween public accountant and appointed enterprise, the wages of public accountant,and then discuss the enlightenment which this system brings to us, there is there pointsabout enlightenment, firstly, there is no unified mode for the appointed accountant,secondly, it is necessary for us to he a mechani which includes perfectedsupervision and departed authority, thirdly, the management system in which theauthority is balanced with the responsibility and benefit should be established.In chapter 3, the theoretical basis and practical necessity of accountant appointmentsystem. Firstly, it analyzes the accountant appointment system from the angle ofproperty rights, author thinks that the incomplete function and disordered operation ofthe mechani of property rights of the state-owned enterprises in china is the sourcethat give rise tofalseaccountinginformationand weakenaccountingsupervision, accountant appointment system is an effective measure which aims toimprove the quality of accounting information and strengthen accounting supervision,property rights owner can fully exercise their supervision authority through this reformof accountant management system from the thought of interests them
论文关键词： 会计委派制；产权；会计信息质量；会计监督；对策建议；
Key words（英文摘要）： accountant appointment system；property rights；quality of accountinginformation；accounting supervision；countermeasures and suggestions；