淺談會計委派管理機構制度(已修改)
2025-05-01 04:42 本頁面
【正文】 淺議會計委派制摘要會計委派制是改革開放和社會主義市場經濟所產生的新生事物，是對會計管理體制進行的重大改革和完善。本文呈現(xiàn)了會計委派制的發(fā)展現(xiàn)狀，說明了會計委派制實行的必要性，分析了會計委派制存在的問題，并提出了完善會計委派制的對策。未來的會計委派制必將伴隨著我國法制建設和市場經濟的不斷完善和發(fā)展越來越健全。關鍵詞 會計委派制 總會計師 財務總監(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會計委派制的發(fā)展現(xiàn)狀1 目前我國各地區(qū)采取了多種多樣的會計委派1會計委派制實行的必要性3 能充分發(fā)揮會計監(jiān)督職能，嚴格財經紀律的執(zhí)行3 是強化政府管理職能，提高宏觀調控能力的需要4 有利于強化財務收支管理4 有利于加強對會計人員的管理，提高會計人員的專業(yè)技術水平4會計委派制存在的問題5 會計委派制缺乏法律依據(jù)5 委派會計的職責和權限不夠明確5 委派會計的后顧之憂沒有真正解決好，影響了委派會計的積極性6 缺乏有力的委派會計管理機構6 與會計委派制相關的配套制度尚不健全6完善會計委派制6 健全完善財會法規(guī)7 成立專門的委派會計的管理機構7 明確委派會計的職責和權限7 建立和完善各項配套制度7結束語9謝詞9參考文獻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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