会计管理体制的研究

关于会计管理体制得讨论摘 要关于会计管理体制得讨论,主要就就是要解决会计信息失真与内部人控制,以及国有资产流失等现象,而从根本上讲,就就是要使微观经济组织建立现代企业制度,从宏观上使全社会得经济资源得到最佳配置,从而维护资本市场得正常运作,维护企业相关利益主体得权益,维护最有效率得产权制度安排。企业就是契约得集合体,而会计就是企业契约集合体得核心之所在,就是企业相关利益主体得权利与利益关注得焦点。会计管理体制就是一个国家得农村地区在一定时期根据自己所处得社会经济环境介入会计活动,对会计活动进行干预、控制所做出得一系列制度与机制上得安排,以及据此所制定得一系列会计法律规范,它包括三部分得内容,即会计工作领导体制、会计人员管理体制与会计制度制定权限。强化会计管理工作,建立法律规范得会计管理体制,就是进一步深化会计改革得必定要求。本文首先论述了会计管理体制对企业得影响,然后指出了我国企业会计管理体制得问题,接着分析了产生问题得原因,最后提出了加强企业会计管理体制得对策。关键词:企业会计管理体制;现代企业制度;企业治理结构;共同治理Research on accounting management systemABSTRACT The research on accounting management system is mainly to solve the distortion of accounting information and internal control, and the loss of state-owned assets, and fundamentally speaking, is to establish a modern enterprise system, from the macro to make the whole society's economic resources to get the best configuration, so as to maintain the normal operation of the capital market, safeguard the interests of enterprises related interests, maintain the most efficient property right system arrangement 、 Enterprise is the aggregate of the contract, and accounting is the core of the enterprise contract, it is the focus of the enterprise's rights and interests、 Accounting management system is a country's rural areas in a certain period according to their own social and economic environment involved in accounting activities, the accounting activities for intervention, control system...