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世界各国的会计管理体制因社会、政治和环境不同而具有不同的特点,但总体上均由法律性管制、行政性管制和社会管制等要素构成。针对我国现行的会计管理体制存在着有法不依、执法不严,行政性管制“政出多门”职能不清和社会性管理机制不完善等缺陷,提出了完善我国会计管理体制的改革措施。企业会计人员与企业管理机构是一种直接的委托代理关系,企业会计行为是企业行为,而不是政府行为,由政府委派会计人员是不恰当的。作为政府,对企业会计行为的规范,应从建立和健全企业会计管理体制入手。
The accounting management systems of countries in the world have different characteristics due to different social, political, and environmental conditions, but they generally consist of elements such as legal regulation, administrative regulation, and social regulation. For China's current accounting management system, there are flaws such as lawlessness, lax enforcement, administrative control “political exits ” and unclear social administration mechanisms, etc., and put forward reforms to improve China's accounting management system. . Corporate accounting personnel and corporate management agencies are a direct entrusted agency relationship. Corporate accounting behavior is corporate behavior rather than government behavior. It is inappropriate for the government to appoint accounting personnel. As a government, the regulation of corporate accounting behavior should begin by establishing and improving the enterprise accounting management system.