会计管理体制的研究

关于会计管理体制的研究

摘要

关于会计管理体制的研究，主要就是要解决会计信息失真和内部人控制，以及国有资产流失等现象，而从根本上讲，就是要使微观经济组织建立现代企业制度，从宏观上使全社会的经济资源得到最佳配置，从而维护资本市场的正常运作，维护企业相关利益主体的权益，维护最有效率的产权制度安排。企业是契约的集合体，而会计是企业契约集合体的核心之所在，是企业相关利益主体的权利与利益关注的焦点。

会计管理体制是一个国家的农村地区在一定时期根据自己所处的社会经济环境介入会计活动,对会计活动进行干预、控制所做出的一系列制度和机制上的安排,以及据此所制定的一系列会计规范,它包括三部分的内容,即会计工作领导体制、会计人员管理体制和会计制度制定权限。强化会计管理工作,建立规范的会计管理体制,是进一步深化会计改革的必然要求。本文首先论述了会计管理体制对企业的影响，然后指出了我国企业会计管理体制的问题，接着分析了产生问题的原因，最后提出了加强企业会计管理体制的对策。

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 system

ABSTRACT

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 and mechanism, and according to a series of accounting standards, which includes three parts, that is, accounting work leadership system, accounting personnel management system and accounting system development authority. Strengthen the management of accounting, the establishment of a standardized accounting management system, is the inevitable requirement to further deepen the reform of accounting. This paper first discusses the impact of the accounting management system on the enterprise, and then points out the problems of the enterprise accounting management system in our country, and then analyzes the causes of the problems, and finally puts forward the countermeasures to strengthen the enterprise accounting management system.

Key words: Enterprise accounting management system; modern enterprise system; corporate governance structure; common governance

目录

摘要.......................................................... I I ABSTRACT ....................................................... I II 1会计管理体制的基本理论.. (1)

1.1会计管理体制概述 (1)

1.2会计管理体制的基本构成 (1)

1.3影响会计管理体制的主要因素 (1)

2我国会计管理体制的形成与发展现状 (2)

2.1我国会计管理体制的形成 (2)

2.2企业会计管理体制的特点 (3)

3我国企业会计管理体制改革存在的问题 (3)

3.1监督机制不够完善 (3)

3.2不适应社会主义下的市场机制 (4)

3.3双元控制主体 (4)

3.4企业管理者的影响 (4)

4共同治理机制下企业会计管理体制的完善措施 (4)

4.1完善监督检查机制加大执法力度 (5)

4.2注重董事会制度 (5)

4.3注重教育 (5)