现存的会计管理体制面临的弊端中英文翻译ThedisadvantagesoftheexistingaccountingmanagementsystemisfacedwithbothEnglishandChinesetranslation会计管理体制，是指会计机构设置、隶属关系及会计人员职责、人事管理与会计运行机制的总称。我国传统的会计管理体制存在着“两重性结构”特征，会计人员既是管理者必须维护本单位的利益，同时又要站在国家利益的立场上，履行监督职责，维护国家利益任何一种会计管理体制模式的选择，都是与一定的社会经济环境相联系的。在国家利益与单位利益相冲突的情况下，会计人员的立场势必会出现摇摆移位。在高度集中的计划经济体制下，利益主体比较单一，企业成为国家政府部门的附属。随着我国社会主义市场经济体制的建立和逐步完善，面对世界经济全球化、投资主体多元化、所有制结构多样化格局的形成，传统会计管理体制的弊端也就日益显现出来。主要表现在：企业会计管理者及会计人员的权力无度；财政及企业主管部门对会计管理失控；会计目标的单一指向无法满足社会各利害关系人的需要；基础工作薄弱、监督职能弱化、财经秩序混乱。这些存在的问题可以看出，传统会计管理体制，已成为制约会计工作和社会经济发展的重要因素。抛开传统会计管理体制，将会计推向市场并形成专业市场，适应社会生产力水平多层次、发展开放型经济、所有制结构多样化的要求，逐步建立起符合市场经济规律和现代企业制度相协调，并与国际惯例相接轨的新型会计Accountingmanagementsystem,itistopointtoaccountingofficesset,subordinaterelationsandaccountingpersonnelresponsibilities,thefloorboardofthepersonnelmanagementandaccountingoperatingmechanism.Existinthetraditionalaccountingmanagementsysteminourcountry"dualitystructure"characteristicsoftheaccountingpersonnelisnotonlymanagers,mustmaintaintheinterestsofthisunit,atthesametime,muststandonthepositionofnationalinterestsandfulfilltheirdutiesofsupervisionandsafeguardnationalinterests.Anykindofaccountingmanagementsystempatternchoice,areassociatedwithcertainsocialeconomicenvironment.Unitisinnationalinterestandtheinterestsconflict,accountingpersonnel'spositionisboundtoswingshift.Underhighlycentralizedplannedeconomicsystem,thebenefitmainbodyisunitary,affiliatedenterprisesbecomenationalgovernmentdepartments.Alongwithourcountrytheestablishmentofsocialistmarketeconomicsystemandgraduallyimprove,facingtheworldeconomicglobalization,diversificationofinvestmentsubject,theformationofdiversifiedownershipstructurepattern,thedisadvantagesoftraditionalaccountingmanagementsystemisalsoincreasinglyapparent.Mainlydisplaysin:thepowerofthemanagersofenterpriseaccountingandaccountingpersonnelexcesses;Financeandenterprisedepartmentsofaccountingmanagementisoutofcontrol;Accountingobjectivesofthesinglepointtounabletomeettheneedsofthesocietyeachinterestedparty;Foundationworkisweak,weakenthesupervisionfunction,financialandeconomicorderchaos.Theseproblemscanbeseenthatthetraditionalaccountingmanagementsystem,hasbecometheimportantfactorswhichrestrictthedevelopmentoftheaccountingworkandthesocialeconomy.Abandontraditionalaccountingmanagementsystem,theaccountingmarketanddevelopingprofessionalmarket,adapttothedevelopmentofmulti-levelsocialproductivitylevel,theopeneconomy,thediversificationofownershipstructure,buildupinharmonyconformtotherulesofmarketeconomyandthemodernenterprisesystem,andwiththeinternationalpracticeofthenewaccountingstandards管理体制已经是势在必行的。Managementsystemisimperative.二、我国会计管理体制的发展趋势Second,thedevelopmenttrendoftheaccountingmanagementsysteminourcountry会计随着经济的发展而产生，也是随着社会的政治、经济、文化、科技等方面的...
