淺談會(huì)計(jì)委派管理機(jī)構(gòu)制度(已修改)
2025-05-01 04:42 本頁(yè)面
【正文】 淺議會(huì)計(jì)委派制摘要會(huì)計(jì)委派制是改革開放和社會(huì)主義市場(chǎng)經(jīng)濟(jì)所產(chǎn)生的新生事物，是對(duì)會(huì)計(jì)管理體制進(jìn)行的重大改革和完善。本文呈現(xiàn)了會(huì)計(jì)委派制的發(fā)展現(xiàn)狀，說明了會(huì)計(jì)委派制實(shí)行的必要性，分析了會(huì)計(jì)委派制存在的問題，并提出了完善會(huì)計(jì)委派制的對(duì)策。未來的會(huì)計(jì)委派制必將伴隨著我國(guó)法制建設(shè)和市場(chǎng)經(jīng)濟(jì)的不斷完善和發(fā)展越來越健全。關(guān)鍵詞 會(huì)計(jì)委派制 總會(huì)計(jì)師 財(cái)務(wù)總監(jiān)Abstract Accountant Accredited System (abbreviation is AAS) is a new matter of reform and opening as well as market economy of socialism. AAS reforms and improves accounting management system. The thesis describes the status of AAS that is developing at present。 it also accounts for the necessity that AAS must be performed and analyzes some existed problems. Finally, address her to some stratagems to improve and perfect the AAS. In the future, with progress of legal system and market economy in our country, AAS will be gotten much more progress and perfection.The keyword summary Accountant Accredited System (AAS) General Accountant (GA) Accountant Superintendent (AS)目 錄引言1會(huì)計(jì)委派制的發(fā)展現(xiàn)狀1 目前我國(guó)各地區(qū)采取了多種多樣的會(huì)計(jì)委派1會(huì)計(jì)委派制實(shí)行的必要性3 能充分發(fā)揮會(huì)計(jì)監(jiān)督職能，嚴(yán)格財(cái)經(jīng)紀(jì)律的執(zhí)行3 是強(qiáng)化政府管理職能，提高宏觀調(diào)控能力的需要4 有利于強(qiáng)化財(cái)務(wù)收支管理4 有利于加強(qiáng)對(duì)會(huì)計(jì)人員的管理，提高會(huì)計(jì)人員的專業(yè)技術(shù)水平4會(huì)計(jì)委派制存在的問題5 會(huì)計(jì)委派制缺乏法律依據(jù)5 委派會(huì)計(jì)的職責(zé)和權(quán)限不夠明確5 委派會(huì)計(jì)的后顧之憂沒有真正解決好，影響了委派會(huì)計(jì)的積極性6 缺乏有力的委派會(huì)計(jì)管理機(jī)構(gòu)6 與會(huì)計(jì)委派制相關(guān)的配套制度尚不健全6完善會(huì)計(jì)委派制6 健全完善財(cái)會(huì)法規(guī)7 成立專門的委派會(huì)計(jì)的管理機(jī)構(gòu)7 明確委派會(huì)計(jì)的職責(zé)和權(quán)限7 建立和完善各項(xiàng)配套制度7結(jié)束語(yǔ)9謝詞9參考文獻(xiàn)10CatalogueForeword1 The actuality of AAS 1 The origin of AAS 1 A variety of forms of AAS in many areas of our country
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