本文選題：會計委派制 + 問題　； 參考：《華南理工大學》2014年碩士論文

【摘要】：行政單位會計委派制是指由政府部門委派相應的會計人員來代表政府對行政單位的財務狀況進行監(jiān)督和管理的一種財務管理制度。實施會計委派制是會計人員管理體制的一項重大改革。實踐證明，，會計委派制是一種加強單位內部監(jiān)督、保證會計信息真實并維護國有資產不受損失的好辦法，自1998年我國對會計委派制進行試點以來，會計的理論與實踐工作者便開始了對會計委派制的研究。 本文采用文獻研究與問卷調查的方法，以廣東省A行政單位為研究對象，分析其會計委派制現(xiàn)狀，存在問題及其原因，并據(jù)此提出相應的對策建議。文章共分四個部分對A單位會計委派制展開研究：（1）對會計委派制的主要概念進行了界定，指出了會計委派制實施的理論基礎和現(xiàn)實基礎。（2）對A單位會計委派制進行現(xiàn)狀分析，通過研究發(fā)現(xiàn)A單位的會計委派制分為小規(guī)模試點、大規(guī)模試點和正式推行三個階段；會計委派制不僅提升了單位的資產利用率，也緩解了單位存在的會計信息失真和國有資產流失等問題。（3）A單位會計委派制在實施過程中產生了合法合規(guī)性、委派單位、受派單位和委派會計人員四個方面的問題，并對這些問題產生的原因進行了分析。（4）針對存在的問題，提出了應當健全與會計委派制相關的規(guī)章制度，健全委派單位的監(jiān)督激勵制度，受派單位明確委派會計的監(jiān)督地位，加強對委派會計的培訓和隊伍建設等對策建議。 本研究的相關研究成果不僅對A單位會計委派制的實施起到一定的現(xiàn)實指導，而且可為相關機構和單位提供參考借鑒。
[Abstract]:The accounting appointment system of administrative units refers to a financial management system in which government departments appoint corresponding accounting personnel to supervise and manage the financial situation of administrative units on behalf of the government. The implementation of the accountant appointment system is a major reform of the accounting personnel management system. Practice has proved that the accounting appointment system is a good way to strengthen the internal supervision of the units, ensure the truth of accounting information and protect the state-owned assets from loss. Since 1998, China has carried out a pilot project on the accounting appointment system. The theory and practice of accounting began to study the accounting appointment system. This article adopts the method of literature research and questionnaire investigation, taking A administrative unit of Guangdong Province as the object of study, analyzes the present situation, existing problems and reasons of accounting appointment system, and puts forward corresponding countermeasures and suggestions accordingly. This article divides into four parts to carry on the research on the accounting appointment system of A unit. (1) defines the main concept of the accounting appointment system, and points out the theoretical and practical basis of the implementation of the accounting appointment system. 2) analyzes the present situation of the accounting appointment system of the A unit. Through the research, it is found that the accounting appointment system of unit A is divided into three stages: small scale pilot, large-scale pilot and formal implementation, and the accounting appointment system not only improves the asset utilization ratio of the unit, It also alleviates the problems existing in units such as distortion of accounting information and loss of state-owned assets. In the process of implementing the accounting appointment system of units, there are four aspects: legal compliance, appointing units, assigned units and appointed accountants. The causes of these problems are analyzed. (4) in view of the existing problems, the author puts forward that the rules and regulations related to the appointment system of accounting should be improved, the supervision and incentive system of the appointed units should be perfected, and the assigned units should clearly appoint the supervision status of accounting. Strengthen the training of appointed accounting and team building and other countermeasures. The relevant research results of this study not only provide practical guidance for the implementation of the accountant assignment system of unit A, but also provide reference for relevant institutions and units.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F810.6

【參考文獻】

相關期刊論文 前4條

1 趙德營,戴奉祥;行政事業(yè)單位實行會計委派制中若干理論與實踐問題的思考[J];事業(yè)財會;2000年06期

2 王金紅;;案例研究法及其相關學術規(guī)范[J];同濟大學學報(社會科學版);2007年03期

3 王書生;;探討衛(wèi)生系統(tǒng)實行會計委派制的實踐與成效[J];商;2012年23期

4 郜進興;關于“會計委派制”的若干問題[J];商業(yè)會計;1999年11期

本文編號：1903931