1、http:/ http:/ disadvantages of the existing accounting management system is faced with both English and Chinese translation 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
2、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
3、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Accounting management system, it is to point to accounting offices set, subordinate relations and accounting personnel responsibilities, the floorboard of the personnel management and accounting operating mechanism. Exist in the traditional accounting
4、management system in our country “duality structure“ characteristics of the accounting personnel is not only managers, must maintain the interests of this unit, at the same time, must stand on the position of national interests and fulfill their duties of supervision and safeguard national interests
5、. Any kind of accounting management system pattern choice, are associated with certain social economic environment. Unit is in national interest and the interests conflict, accounting personnels position is bound to swing shift. Under highly centralized planned economic system, the benefit main body
6、 is unitary, affiliated enterprises become national government departments. Along with our country the establishment of socialist market economic system and gradually improve, facing the world http:/ http:/ globalization, diversification of investment subject, the formation of diversified ownership
7、structure pattern, the disadvantages of traditional accounting management system is also increasingly apparent. Mainly displays in: the power of the managers of enterprise accounting and accounting personnel excesses; Finance and enterprise departments of accounting management is out of control; Acc
8、ounting objectives of the single point to unable to meet the needs of the society each interested party; Foundation work is weak, weaken the supervision function, financial and economic order chaos. These problems can be seen that the traditional accounting management system, has become the importan
9、t factors which restrict the development of the accounting work and the social economy. Abandon traditional accounting management system, the accounting market and developing professional market, adapt to the development of multi-level social productivity level, the open economy, the diversification
10、 of ownership structure, build up in harmony conform to the rules of market economy and the modern enterprise system, and with the international practice of the new accounting standards 管理体制已经是势在必行的。Management system is imperative. 二、我国会计管理体制的发展趋势Second, the development trend of the accounting manag
11、ement system in our country 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、科技等方面的变化而不断进行完善和发展的。由于我国长期处于社会主义初级阶段，社会生产力水平的多层次性和所有制结构的多样性将长期存在。从我国经济改革的进程情况来分析，经济体制改革和企业改革要远远超前于会计改革，会计改革的滞后性也就随即产生与改革中的现实经济体制和企业发展的各种不相容性。主要是体现在会计准则体系和会计制度改革不能跟上经济形势发展的需要，不能完全服务于各利益主体迅速发展所带来的对会计信息全方位的需求。此外，会计活动是一种提供劳务、技术和信息为一体的活动,必定能形成自己的市场
12、。会计服务市场化会计机构和会计人员独立化、会计事务产业化与会计劳务商品化,是社会发展的必然趋势。http:/ http:/ with the development of economy, and along with societys politics, economy, culture, science and technology change and constantly to improve and development. Because our country is in the primary stage of socialism for a long time, the so
13、cial productivity level of the hierarchy and the diversity of ownership structure will exist for a long time. According to the analysis of situation of Chinas economic reform of economic system reform and enterprise reform is far ahead of the accounting reform, the accounting reform lag is randomly
14、generated and reform of economic system and enterprise development reality of incompatibility. Is mainly reflected in the accounting system and accounting system reform cant keep up with the needs of the development of the economy, cant serve all stakeholders of accounting information brought by the
15、 rapid development of a full range of needs. In addition, accounting is a service provided, technology and information as one of the activities, will be bound to form their own market. Accounting services market, accounting offices and accounting personnel of retrieval, the industrialization and com
16、mercialization accounting services, accounting is the inevitable trend of social development. 从传统的会计管理体制和理论界与实务界众多的改革设想就可以发现，这些都无法从根本上去适应社会主义市场经济规律和社会经济发展的要求。只有以市场需求为导向，把会计推向市场并形成专业市场，以促进竞争、改善效率、提高质量为宗旨，彻底实现会计机构和人员独立化、会计劳务商品化、会计事务产业化，发挥出会计的微观经济效益和宏观经济调控中的职能作用，这是我国会计管理体制改革的基本思路和必然走向。From the traditio
17、nal accounting management system and reform ideas of many theoretical and practical circles can be found that these cannot fundamentally up to adapt to the socialist market economy rule and the requirements of social and economic development. Only to market demand as the guidance, accounting market
18、and developing professional markets, in order to promote competition, improve efficiency, improve the quality for the purpose, thoroughly implement the accounting institutions and personnel of retrieval, accounting services, commercialization, industrialization of accounting affairs, play micro econ
19、omic benefits of accounting and the function of macroeconomic regulation and control, this is our country accounting management system reform of the basic ideas and inevitable trend. 三、现代会计管理体制的理想模式http:/ http:/ ideal mode of three, modern accounting management system （一）建立三级管理体制(a) level 3 manageme
20、nt system is established 1、政府管理，这是对会计市场运行机制的高层管理和宏观管理，并带有一1, government management, it is the top management and macro management of the operation mechanism of accounting market, and with a 定的强制性。政府运用法律、经济和必要的行政干预等宏观手段来监控会计市场的运行，使会计市场在社会主义市场经济建设中发挥应有的作用，完成所承担的任务，达到既定的目标。Mandatory. Government use of
21、legal, economic, and the macro means such as administrative intervention necessary to monitor the operation of accounting market, make the accounting market in play a proper role in the construction of socialist market economy, based on the task of completion, achieve the established goals. 2、会计公司管理
22、，会计公司管理是会计市场的中枢，也是会计市场运行机制中的微观管理，是政府管理和行业管理内容的具体体现。这几个层面相互作用，共同形成了有机的会计市场运行机制。2, management of accounting firms, accounting firms management is the centre of the accounting market, also is the micro management accounting market operation mechanism, is the embodiment of the government management and
23、industry management content. These levels interact with each other, together form the organic accounting market operation mechanism. 3、会计行业管理，这是介于政府管理和会计公司管理之间的中间管理，在政府与会计公司之间发挥了“桥梁” 与“ 纽带 ”的作用，维护了会计职业良好的社会形象和声誉，确保会计市场的健康发展。3, accounting industry management, which is the intermediate between governm
24、ent management and accounting firm management management, between the government and the accounting firms play a “bridge“ and “bridge“ role in maintaining the accounting profession good social image and reputation, to ensure the healthy development of the accounting market. （二）成立会计公司http:/ http:/ th
25、e establishment of accounting firms 会计公司实行独立核算、自负盈亏，具有独立的法人资格。会计人员的工资、奖金、福利及业绩考核、职务职称晋升，均由所在的会计公司负责管理，会计公司实行双向选择原则，企业向会计公司提供会计事项，由会计公司进行会计核算与监督。企业按委托人与会计公司签订的合同规定，向会计公司支付会计服务费，会计公司按合同要求，向委托人及社会有关方面提供会计报表。总之，会计公司之间实行的是公平竞争，以充分、合理、高效地利用会计资源。Accounting firm practice independent accounting, self-financi
26、ng, with independent legal person status. Accounting personnels salary, bonus, benefits and performance, and job title promotion, both by the accounting firm is responsible for the management of accounting firms implement two-way choice principle, enterprises provide accounting events to accounting
27、firms, accounting and supervision shall be conducted by accounting firm. Enterprise according to the provisions of the contract signed with accounting firm by the trustor, make accounting services to accounting firms, accounting firms, according to the contract to the client and the social concerned
28、 provide accounting statements. In short, is a fair competition among accounting firms, in full, reasonable and efficient use of resources in accounting. 四、会计管理体制的几种创新模式Four, several innovative models of accounting management system （一）会计委派制(a) accounting accreditation 会计委派制是国家以所有者身份凭借管理职能，对国有大中型企业(
29、事业单位亦可) 的会计人员统一进行委派的一种会计管理体制。在这种管理体制下，各级政府相应设立会计管理的专设机构，负责国有大中型企业(含事业单位) 会计人员的委派、考核、调遣、任免及日常管理。企业经营者在尊重会计人员账权的同时，拥有法律、法规所赋予的完全的财权，并对企业一切收支的合法性、合理性、经济性、效果性责无旁贷地负有全部的受托责任。会计委派制能够全面、公正地反映企业经营者的受托责任完成情况，防止会计信息的严重失真。Accounting accreditation system is the country with the owner status with management func
30、tion, http:/ http:/ state-owned large and medium-sized enterprises (institutions can also be) accounting personnel unified to appoint an accounting management system. Under this management system corresponding to the governments at all levels set up set up institutions of accounting management, resp
31、onsible for state-owned large and medium-sized enterprises (including enterprises) assigned accounting personnel appointment and removal, examine, deploy, and daily management. Business operators in respect of accounting personnel account right at the same time, has a full purse strings, conferred b
32、y the laws and regulations and the legitimacy, rationality and economy of all its balance of payments, the effect of responsibility to have all of the fiduciary duty. Accounting accreditation can fully and fairly reflect the fiduciary duty of the enterprise operator, to prevent the serious distortio
33、n of accounting information. 但是也有缺陷存在，如：不符合政府机构精简的原则，成本大，违背成本效益原则；它与经济体制改革的总体思路相悖；会计独立性不强与会计工作秩序紊乱的相关程度有待进一步的实证等。But defects also exist, such as: do not conform to the principles of government agencies to streamline, cost is large, violation cost benefit principle; It conflicts with the overall plan
34、 of the economic system reform; Accounting independence is not strong and the relevance of the accounting work order disorder remains to be further empirical, etc. （二）财务总监制(2) financial supervision 财务总监制是国家以所有者身份凭借其对国有企业的绝对控股，向国有大中型企业直接派出财务总监的一种会计管理体制。在这种体制下，国有资产经营公司或国有资产管理局对国有企业的整体财务进行专业、专职财务监督。他作为
35、委派的董事进入董事会，对企业财务计划的制订有参与权，对财务计划的执行有监督权，企业经营者享有不受财务总监制限制的、法律法规所赋予的完全财权。Total financial supervision is a country with owners identity with its absolute holding of state-owned enterprises, state-owned large and medium-sized enterprises to directly send finance director of a management accounting system
36、. Under this system, the state-owned assets management company or administration of state-owned assets of state-owned enterprise overall financial professional, full-time financial supervision. His director to the board of directors and as a delegate has to participate to the enterprise financial pl
37、an formulation, execution of financial http:/ http:/ supervision, business operators enjoy without being limited by the total financial supervision, conferred by the laws and regulations of full purse strings. 在推行该制度的同时，也要注意：对财务总监的慎重选择是财务总监制有效性的保证；适度允许其他投资主体对财务总监职位的竞争，是财务总监制得以推广的前提；对财务总监的组织地位和职责权限的界
38、定。In the implementation of the system at the same time, also want to note: the chief financial officer of discreet choice is the assurance of total financial supervision effectiveness; Moderate allow other investment subject for finance director position competition, is the precondition of total fin
39、ancial supervision to promote; The organization status and responsibility of the chief financial officer define permissions. 参考文献references 【1】李晓妮论构建现代会计管理体制的新思路 ， 会计研究2005 年 09 期第 68页。【 1 】 Li Xiaoni on constructing the modern accounting management system of the new train of thought, accounting research, 2005, 09 issue on page 68. 【2】郑东浅谈如何加强会计管理体制规范 ， 财会月刊2001 年 06 期第 107 页。【 2 】 east technology introduction to how to strengthen the accounting management system specification “, journal of accounting 06, 2001 p. 107.
