目 录
内容摘要·························································2
一、会计管理体制的概念界定及形成原因······························3
1、会计管理体制的概念·································3
2、会计管理体制形成原因··································3
二、我国会计管理体制·····························4
1、围绕企业会计的组织管理方式、方法上的制度安排所展开的会计管理体制···································5
2、财政拨款行政、事业单位会计的组织管理方式、方法上的制度安排所展开的会计管理体制·······································5
三、我国现行会计管理体制的缺陷及其原···························5
四、会计管理体制的三种创新模式及其评价·····························6
1、会计委派制······································6
2、财务总监制···········································7
3、稽察特派员制······························7
参考文献·························································9
内 容 摘 要
会计管理体制是一个国家会计模式的重要内容和经济管理的组成部分。不同的社会经济环境造就了不同的会计管理体制。本文主要研究:会计管理体制的概念界定;我国会计管理体制;我国现行会计管理体制的缺陷及原因分析;会计管理体制的三种创新模式及其评价。