| 浅谈会计委派制的利弊 |
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| 引用本文： | 张志英.浅谈会计委派制的利弊[J].常熟理工学院学报,2000,14(4):111-113. |
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| 作者姓名： | 张志英 |
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| 作者单位： | 常熟高等专科学校!常熟215500 |
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| 摘 要： | 针对我国社会主义市场经济体制的转轨时期，出现的会计信息失真等问题，一些地区进行了会计委派制的尝试，实践证明，会计委派制作反腐倡廉、制止会计信息失真的一种措施，收到了一些成效。但是，其不符合现代企业制度的基本特征，颠倒了企业会计信息失真责任的主次关系，只能治标，不能治本。因此，会计委派制只能是特定历史时期所采取的一种权宜之计，应根据不同的情况分别采用不同的委派方式，因地制宜地试行。
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| 关 键 词： | 会计委派制 背景 利弊 会计管理体制 |
Merits and disadvantages of the Accountant Delegation System |
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| ZHANG Zhi_ying.Merits and disadvantages of the Accountant Delegation System[J].Journal of Changshu Institute of Technology,2000,14(4):111-113. |
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| Authors: | ZHANG Zhi_ying |
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| Abstract: | In the transitional period toward a socialist market economy,the accountant delegation system is being tried out in some areas to deal with the problem of concocted accounting.Though it is effective in fighting corruption and the concoction of accountinig information,the new system,is not accommodated to the characteristics of modern enterprise system,fails to distinguish between the accomplice and the chief responsible for concocted accounting.So the new sytem has only temporary and superficial effects;it cannot solve the problem for good.The new system,in its varied forms,might be helpful for a specifie historical period.But we cannot adopt it blindly without consideration of concrete conditions. |
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| Keywords: | accountant delegation system merits and disadvantages |
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