会计委派制的利与弊研究摘要：会计委派制是改革会计管理体制的一项重大举措。随着我国改革开放的不断深入和市场经济体制的逐步完善，会计在整个经济工作中的基础性地位显得越来越重要，目前，会计委派制的试点工作也在全国范围内展开，并已取得初步成效。从会计委派制试行以来，在提高会计信息质量、规范会计行为、降低财务监控成本、加强企业内部经营管理、防止腐败，减少国有资产流失、维护和保障所有者权益等方面，取得了显著成效，但也存在一些问题。关键词：会计委派制积极作用弊端思考Abstract：Accountingaccreditationisasignificantactofreformofaccountingmanagementsystem.WiththedeepeningofChina'sreformandopeningandmarketeconomicsystemgraduallyperfect,thefundamentalpositionintheaccountingworkintheeconomyasawholeismoreandmoreimportant,atpresent,thepilotworkfortheaccountingaccreditationandacrossthecountry,andhasachievedinitialresults.Sinceaccountingaccreditationonatrialbasis,toimproveaccountinginformationquality,standardizetheaccountingbehavior,toreducethefinancialmonitoringcost,strengtheninternalmanagement,preventcorruption,reducethelossofstate-ownedassets,maintainandsafeguardtherightsandinterestsofowners,etc.,hasmaderemarkableachievements,buttherearealsosomeproblems.Keywords：Accountingaccreditation；Apositiverolein；disadvantages；thinking目录1绪论..............................................................22会计委派制概述....................................................42.1会计委派制的由来............................................42.2会计委派制的概念............................................52.3会计委派制的基本模式........................................52.3.1财务总监制模式.........................................53会计委派制的积极意义..............................................73.1构建了财政资金运行的“安全网”..............................73.2有助于加强宏观调控，防止会计信息失真........................73.3更好的监督企业经营管理者，充分发挥会计监督职能..............83.4有利于防范财政风险..........................................93.5健全、规范会计工作秩序..................................
