关于会计管理体制的探讨
摘 要
当前，我国在社会主义市场经济中存在着大量的财务信息失真、贪污腐败、经济违法、经营不良等问题，其中，会计制度改革对解决上述问题起到了重要的促进作用。文章从理论和实践两个方面分析了我国现行的财务制度，指出了当前我国的财务制度存在的问题，指出了我国现行的财务制度存在的问题，指出了当前会计制度存在的问题，指出了当前的会计制度存在的问题。
在我国，我国现行的财务会计核算体系中，存在着许多问题。在不同的社会和经济背景下，会计管理体系也是有区别的。随着我国经济体制的进一步深化，传统的财务核算方法已无法适应现实的发展，因此必须认识到现行的财务管理体制的缺陷，从而制定出行之有效的应对措施。文章从我国会计管理体制的内涵和特点入手，找出我国会计管理体制存在的问题，并结合我国的实际情况，对我国的会计管理体制进行了一些思考。要强化我国的宏观控制，必须强化相关的法律法规，以实现我国的会计体系的规范化和市场化的市场化。
关键词：会计管理体制 财务管理 体制改革
Abstract
At present, there are a large number of problems in China's socialist market economy, such as financial information distortion, corruption, economic illegality, poor management, etc. Among them, the reform of accounting system has played an important role in promoting the solution of the above problems. The article analyzes the current financial system of our country from both theoretical and practical aspects, points out the problems existing in the current financial system of our country, points out the problems existing in the current financial system of our country, points out the problems existing in the current accounting system, and points out the problems existing in the current accounting system.
In China, there are many problems in the current financial accounting system. Under different social and economic backgrounds, the accounting management system is also different. With the further deepening of China's economic system, the traditional financial accounting methods have been unable to adapt to the development of reality. Therefore, it is necessary to recognize the shortcomings of the current financial management system, so as to formulate effective countermeasures for travel. This article starts with the connotation and characteristics of China's accounting management system, finds out the problems existing in China's accounting management system, and combines the actual situation of China, and makes some reflections on China's accounting management system. To strengthen China's macro control, we must strengthen relevant laws and regulations to realize the standardization and marketization of China's accounting system.
Key words: Accounting management system Financial management structural reform
目 录
摘 要 I
Abstract II
1 前言 1
2 会计管理体制概述 2
2.1 会计管理体制涵义 2
2.2 会计管理体制内容 3
2.3 我国现行会计管理体制的主要模式 4
3 我国会计管理体制的问题 4
3.1 监督弱化，监管不到位 5
3.2 不适应社会主义经济条件下的市场机制 5
3.3 双元控制主体弱化了会计控制 5
3.4 会计人员的素质问题 6
3.5 会计人员的法律责任问题 6
4 会计管理体制问题的对策 7
4.1 强化会计监管制度，完善会计基础管理 7
4.2 与时俱进，借鉴国外经验 7
4.3 改革现行的会计人员管理体制 8
4.4 加强对会计人员的管理工作 8
5 结论 10
参考文献 11
致 谢 13
摘 要
当前，我国在社会主义市场经济中存在着大量的财务信息失真、贪污腐败、经济违法、经营不良等问题，其中，会计制度改革对解决上述问题起到了重要的促进作用。文章从理论和实践两个方面分析了我国现行的财务制度，指出了当前我国的财务制度存在的问题，指出了我国现行的财务制度存在的问题，指出了当前会计制度存在的问题，指出了当前的会计制度存在的问题。
在我国，我国现行的财务会计核算体系中，存在着许多问题。在不同的社会和经济背景下，会计管理体系也是有区别的。随着我国经济体制的进一步深化，传统的财务核算方法已无法适应现实的发展，因此必须认识到现行的财务管理体制的缺陷，从而制定出行之有效的应对措施。文章从我国会计管理体制的内涵和特点入手，找出我国会计管理体制存在的问题，并结合我国的实际情况，对我国的会计管理体制进行了一些思考。要强化我国的宏观控制，必须强化相关的法律法规，以实现我国的会计体系的规范化和市场化的市场化。
关键词：会计管理体制 财务管理 体制改革
Abstract
At present, there are a large number of problems in China's socialist market economy, such as financial information distortion, corruption, economic illegality, poor management, etc. Among them, the reform of accounting system has played an important role in promoting the solution of the above problems. The article analyzes the current financial system of our country from both theoretical and practical aspects, points out the problems existing in the current financial system of our country, points out the problems existing in the current financial system of our country, points out the problems existing in the current accounting system, and points out the problems existing in the current accounting system.
In China, there are many problems in the current financial accounting system. Under different social and economic backgrounds, the accounting management system is also different. With the further deepening of China's economic system, the traditional financial accounting methods have been unable to adapt to the development of reality. Therefore, it is necessary to recognize the shortcomings of the current financial management system, so as to formulate effective countermeasures for travel. This article starts with the connotation and characteristics of China's accounting management system, finds out the problems existing in China's accounting management system, and combines the actual situation of China, and makes some reflections on China's accounting management system. To strengthen China's macro control, we must strengthen relevant laws and regulations to realize the standardization and marketization of China's accounting system.
Key words: Accounting management system Financial management structural reform
目 录
摘 要 I
Abstract II
1 前言 1
2 会计管理体制概述 2
2.1 会计管理体制涵义 2
2.2 会计管理体制内容 3
2.3 我国现行会计管理体制的主要模式 4
3 我国会计管理体制的问题 4
3.1 监督弱化，监管不到位 5
3.2 不适应社会主义经济条件下的市场机制 5
3.3 双元控制主体弱化了会计控制 5
3.4 会计人员的素质问题 6
3.5 会计人员的法律责任问题 6
4 会计管理体制问题的对策 7
4.1 强化会计监管制度，完善会计基础管理 7
4.2 与时俱进，借鉴国外经验 7
4.3 改革现行的会计人员管理体制 8
4.4 加强对会计人员的管理工作 8
5 结论 10
参考文献 11
致 谢 13
