国有企业集团内部会计委派制探讨  

Discussion on accountant appointment system within state owned enterprise group

作　　者：戚玉虎[1] 

机构地区：[1]淮北矿业(集团)有限责任公司,安徽淮北235000

出　　处：《煤炭经济研究》2015年第10期80-83,86,共5页Coal Economic Research

摘　　要：会计委派制是所有权与经营权分离的产物。会计委派制的产生,促进了会计信息质量的提高,加强了国有企业内部经营管理,是在现代企业管理委托代理关系中,委托人加强对受托人监督,保证经营者的目标与所有者目标保持一致的需要。介绍了会计委派制产生的背景及意义,会计委派制产生的理论基础,分析了我国国有企业在试行会计委派制过程中存在的问题,并提出了改进会计委派制的措施与建议。An accountant appointment system is a result separated from the ownership and operation right. The accountant appointment system occurred could promote the accounting information quality upgraded and could enhance the internal operation management of the state owned enterprises. In the relationship of the management principal-agent, the accountant appointment system would make the principal to enhance the supervision on the trustee in order to ensure the target of the operator and the target of the owner to be kept. The paper introduced the background and significances of the accountant appointment system occurred and the theoretical base of the accountant appointment system occurred. The paper analyzed the problems existed in the accountant appointment system trial process of the state owned enterprises in China and provided the measures and proposals to improve the accountant appointment system.

关 键 词：会计委派制 探讨 企业集团 

分 类 号：F426.21[经济管理—产业经济]