用系统论观点完善会计委派体系  

Perfect the Accountancy Appointment System through System Theory

作　　者：贾国军[1] 马雪生[1] 

机构地区：[1]河北大学管理学院,河北保定071002

出　　处：《河北大学学报（哲学社会科学版）》2004年第2期61-64,共4页Journal of Hebei University(Philosophy and Social Science)

摘　　要：随着我国经济的发展,国有资产的流失和会计信息的严重失真成为经济改革过程中亟待解决的问题。会计委派制作为其解决途径之一,较好的解决了"所有者缺位"的问题,强化了会计的监管作用。但是,由于其作为一个新生事物,在某些方面还存在不完善的地方,拟结合当前会计委派制在理论研究、组织制度和配套措施等方面出现的问题,谈一谈如何从这些方面建立起完善的会计委派体系。Along with the economic development of our country, running-off of state-owned property and losing reliability of accounting information are becoming serious problems in need of solutions in the course of the economy reforms .The accountancy appointment system, as one of the solutions concerned, will better solve the problem of 'lack of the proprietor', and enhance the regulating function of accountancy. However, It still has a number of short points in some aspects as a newborn thing. This article, with the combination of the problems rising in theory-researching, organization mechanics and relative measures,tries to discuss how to establish a relatively perfect system of accountancy appointments with these aspects.

关 键 词：会计委派制 委托代理关系 会计监管 

分 类 号：F23[经济管理—会计学]