广东省A行政单位会计委派制存在问题及对策研究

发布时间：2018-05-18 02:17

本文选题：会计委派制 + 问题　；参考：《华南理工大学》2014年硕士论文

【摘要】：行政单位会计委派制是指由政府部门委派相应的会计人员来代表政府对行政单位的财务状况进行监督和管理的一种财务管理制度。实施会计委派制是会计人员管理体制的一项重大改革。实践证明，，会计委派制是一种加强单位内部监督、保证会计信息真实并维护国有资产不受损失的好办法，自1998年我国对会计委派制进行试点以来，会计的理论与实践工作者便开始了对会计委派制的研究。本文采用文献研究与问卷调查的方法，以广东省A行政单位为研究对象，分析其会计委派制现状，存在问题及其原因，并据此提出相应的对策建议。文章共分四个部分对A单位会计委派制展开研究：（1）对会计委派制的主要概念进行了界定，指出了会计委派制实施的理论基础和现实基础。（2）对A单位会计委派制进行现状分析，通过研究发现A单位的会计委派制分为小规模试点、大规模试点和正式推行三个阶段；会计委派制不仅提升了单位的资产利用率，也缓解了单位存在的会计信息失真和国有资产流失等问题。（3）A单位会计委派制在实施过程中产生了合法合规性、委派单位、受派单位和委派会计人员四个方面的问题，并对这些问题产生的原因进行了分析。（4）针对存在的问题，提出了应当健全与会计委派制相关的规章制度，健全委派单位的监督激励制度，受派单位明确委派会计的监督地位，加强对委派会计的培训和队伍建设等对策建议。本研究的相关研究成果不仅对A单位会计委派制的实施起到一定的现实指导，而且可为相关机构和单位提供参考借鉴。
[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.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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