“会计委派制”的四个悖论应采取的对策(国外英语资料).doc

“会计委派制”的四个悖论应采取的对策(国外英语资料) Countermeasures of the four paradoxes of accountant appointment system I. The four paradoxes of accountant appointment system In our country, the accounting appointment system refers to the relevant administrative departments of state-owned enterprises to state-owned enterprises as owners The accounting staff shall be appointed to authorize the representative office to supervise the operation of state-owned assets and financial accounting activities Supervision system. In the operation of Hubei, Shanghai and other places, the accountant appointed system has the chief financial officer system and the Executive Council Planning commission system, accounting personnel appointment system and other different ways. Agree with the appointment system of accounting scholars from different aspects, summarizes its achievements (such as Gao Jinxing, 1999. Pan love, Yang Peili, 1999). Generally speaking, scholars have paid much attention to the advantages and disadvantages of accounting accreditation system The analysis is mostly a matter of standardizing financial order and prevent the distortion of accounting information, reduce state-owned assets Loss of labor. Some scholars have also discussed the standardization of accounting appointment system from the perspective of principal-agent Understand the countermeasures to solve the above problems. In our opinion, it is very necessary for scholars to study and solve these problems The. However, we also believe that when designing a system, the following issues should be considered simultaneously: this system If you can solve the problem fundamentally, the implementation of the system of cost is a matter of expediency? How high? When we go When we analyze these problems, we will find that there are four paradoxes in the current accounting accreditation system. Paradox 1: the economic interests of the chief financial officer are decoupled from the enterprise and are hard to exercise supervision enthusias