1、 :/ chinasdgerui / :/ sdxinzhi /现存的会计管理体制面临的弊端中英文翻译The 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
2、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，会计人员的立场势必会出现摇摆移位。在高度集中的方案经济体制下，利益主体比拟单一，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；根底工作薄弱、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开展的重要因素。抛开传统会计管理体
3、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、开展开放型经济、所有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 mechani
4、sm. Exist in the traditional accounting 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 superv
5、ision and safeguard national interests. 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
6、economic system, the benefit main body 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 economic globalization, diversification of investment subject, the fo
7、rmation of diversified ownership 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
8、management is out of control; Accounting 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 managemen
9、t system, has become the important 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
10、open economy, the diversification 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开展趋势Second, the developm
11、ent trend of the accounting management system in our country 会计随着经济的开展而产生，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开展的。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开展的各种不相容性。主要是体现在会计准那么体系和会计制度改革不能跟上经济形势开展的需要，不能完全效劳于各利益主体迅速开展所带来的对会计信息全方位的需求。此外，
12、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。会计效劳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,是社会开展的必然趋势。Accounting 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 so
13、cialism for a long time, the social 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 acc
14、ounting reform lag is randomly 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 accoun
15、ting information brought by the 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
16、, the industrialization and commercialization 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开展的要求。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根本思路和必然走向。From the traditional accounting management system and reform ideas of many theoretical and practical circle
