【摘要】 分析了“会计委派制”产生的背景和目前存在的问题 ,提出了会计体制改革的方向应该是 :继续国有企业的体制改革 ,特别是股份制改革 ;建立司法监督、行政监督、社会监督和企业内部会计监督相结合的的监督管理体系 ;建立一种“立法型”的会计监督模式。更多还原

【Abstract】 The paper analyzes the background of the accountants assigning system and the problems in the current system. The accounting system should be reformed. The reform of the state-owned enterprises should go on, especially the reform of the stock system. A supervision system should be set up, which should consist of the judicial supervision, administrative supervision, social supervision and legislative accounting supervision within enterprises.更多还原