文档介绍：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 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)
目录
引言------------------------------------------------------------1
1、会计委派制的发展现状-----------------------------------------1
---------------------------------------------1
目前我国各地区采取了多种多样的会计委派----------------------1
2、会计委派制实行的必要性---------------------------------------3
能充分发挥会计监督职能,严格财经纪律的执行------------------3
是强化政府管理职能,提高宏观调控能力的需要------------------4
有利于强化财务收支管理--------------------------------------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------4
3、会计委派制存在的问题-----------------------------------------5
会计委派制缺乏法律依据--------------------------------------5
委派会计的职责和权限不够明确--------------------------------5
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----6
缺乏有力的委派会计管理机构----------------------------------6
与会计委派制相关的配套制度尚不健全--------------------------6
4、完善会计委派制-----------------------------------------------6
健全完善财会法规--------------------------------------------7
成立专门的委派会计的管理机构--------------------------------7
明确委派会计的职责和权限------------------------------------7
建立和完善各项配套制度--------------------------------------7
结束语----------------------------------------------------------9
谢词---------