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1、浅议会计委派制摘要会计委派制是改革开放和社会主义市场经济所产生的新生事物，是对会计管理体制进行的重大改革和完善。本文呈现了会计委派制的发展现状，说明了会计委派制实行的必要性，分析了会计委派制存在的问题，并提出了完善会计委派制的对策。未来的会计委派制必将伴随着我国法制建设和市场经济的不断完善和发展越来越健全。关键词 会计委派制 总会计师 财务总监Abstract Accountant Accredited System (abbreviation is AAS) is a new matter of reform and opening as well as market economy of
2、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
3、 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 录引言-11、会计委派制的发展现状-11.1会计委派制的由来-11.2 目前我国各地区采取了多种多样的
4、会计委派-12、会计委派制实行的必要性-32.1 能充分发挥会计监督职能，严格财经纪律的执行-32.2 是强化政府管理职能，提高宏观调控能力的需要-42.3 有利于强化财务收支管理-42.4 有利于加强对会计人员的管理，提高会计人员的专业技术水平-43、会计委派制存在的问题-53.1 会计委派制缺乏法律依据-53.2 委派会计的职责和权限不够明确-53.3 委派会计的后顾之忧没有真正解决好，影响了委派会计的积极性-63.4 缺乏有力的委派会计管理机构-63.5 与会计委派制相关的配套制度尚不健全-64、完善会计委派制-64.1 健全完善财会法规-74.2 成立专门的委派会计的管理机构-74.3
5、 明确委派会计的职责和权限-74.4 建立和完善各项配套制度-7结束语-9谢词-9参考文献-10CatalogueForeword-11、 The actuality of AAS -11.1 The origin of AAS -1 1.2 A variety of forms of AAS in many areas of our country - 12、 The necessity of performing AAS - 32.1 Make use of accounting supervisory function to strictly perform as per financi
6、al regulation - 32.2 Strengthen governmental management in order to enhance adjustment & control in macrostructure - 32.3 Enhance financial management of incoming and outgoing-42.4 Enhance management to accountant and professional skill of accountant-43、 Existed issues of AAS - 43.1 Lack of legal ba
7、sis - 53.2 Not clear for Responsibility and purview of Accredited accountant - 53.3 Does not arouse the enthusiasm of Accredited accountants because they have apprehension of damager -53.4 Lack of good management system of Accredited accountant - 63.5 It is still imperfect to appoint and make releva
8、nt related system with the accountant-64、 Complete Accountant Accredited System -64.1 Construct and complete rule of law of finance & accounting - 64.2 Construct special management framework for AAS -64.3 Clear for Responsibility and purview of accredited accountant -74.4 Construct and complete regu
9、lations relative with AAS -7Conclusion- 9Thanks address- 9List of references-10截止2000年9月底，全国31个省、自治区、直辖市和5个计划单列市均组织了会计委派制度试点。据不完全统计，全国共有257个地(市)、1029个县（市、区）都组织了试点，分别约占全国地(市)、县(市、区)总数的66%和41%。试点范围也括了党政机关、财政拨款的事业单位、国有或国有控股企业，以及乡镇集体企业和农村集体经济组织等。直接或间接委派会计人员近11万人。全国接受会计委派的行政事业单位约4000个、企业约79000个。可见我国将大力发展会计委派制，然而会计委派制毕竟是一种新生事物还存在这样或那样的问题，今后我国会计委派制将如何发展呢？本文将为你呈现其发展现状，说明实行的必要性，分析存在的问题，并提出完善的对策。 1、会计委派制的发展现状会计委派制是政府部门或企业产权
