会计委派制

中文目录···························································一、会计委派制的含义。··············································

二、会计委派制对财经工作的积极作用。································

（一）会计委派制在一定程度上减少了部分单位及其领导使用资金的随意性。

（二）实行会计委派制可以减少并防止单位及其工作人员贪污腐败、挥霍浪费企业资金问题的发生。·················································

（三）实行会计委派制可以在一定程度上改变会计信息失真的现象。·······

（四）实行会计委派制是强化财务管理的需要。·························

（五）实行会计委派制更能健全、规范会计工作秩序。···················

（六）实行会计委派制更能充分发挥会计的监督职能。···················

三、会计委派制存在的一些问题·······································

（一）会计委派制其适用范围受到一定程度的限制。·····················

（二）实行会计委派制难以发挥会计的管理职能。·······················

（三）在一定程度上削弱了激励机制。·································

（四）被委派会计人员的素质急需提高。·······························

（五）会计委派制的委派主体不当。··································

四、会计委派制存在问题的解决对策··································

（一）思想上正确认识会计委派制。··································

（二）确定被委派会计人员的身份和地位，界定被委派会计人员的职权。···

（三）提高被委派会计人员的素质。···································

（四）建立起合理有效的激励约束机制。·······························

（五）因地制宜采用不同的会计委派模式。······························

参考文献···························································

内 容 摘 要

会计管理工作是社会经济管理的重要组成部分，在国民经济中发挥着重要的基础性作用，随着我国社会主义市场经济高速的发展和习主席提出的依法治国，从严制党方针政策的实施，打击贪污腐败工作的持续开展，对会计管理工作的要求越来越高。我国进行了会计委派制的改革，成效显著，对财经工作起到了积极作用。会计委派制的实行有效的减少了会计信息失真和企业资产流失的情况发生。会计委派制虽然在实际工作还存在一些问题，但是他的实行不仅是会计核算主体的客观要求，还是经营者与股东信息沟通的桥梁和纽带。