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：Accounting accreditation is a significant act of reform of accounting management system. With the deepening of China's reform and opening and market economic system gradually perfect, the fundamental position in the accounting work in the economy as a whole is more and more important, at present, the pilot work for the accounting accreditation and across the country, and has achieved initial results. Since accounting accreditation on a trial basis, to improve accounting information quality, standardize the accounting behavior, to reduce the financial monitoring cost, strengthen internal management, prevent corruption, reduce the loss of state-owned assets, maintain and safeguard the rights and interests of owners, etc., has made remarkable achievements, but there are also some problems.Keywords：Accounting accreditation；A positive role in；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...
