The Research Of Enterprises' Accountant Designation System

The key point of the Chinese economic reform started from is the operating mechanism reform of the enterprise, the establishment of standardized modern enterprise system, which makes the enterprise the independent legal person, assumes responsibility for its own profits and losses, and separates the ownership right of state-owend capital with business right of state-owend enterprise, thus forms the relationship of property owner and operator's request agent relations. Because the property organization reform is not completively, the property relations is untranspance, the property main body phantom, the company governs the structure unreasonable, owner's surveillance lacks, therefore the operator authority from this post-natal information is un able to obtain the powerful restraint, which forms "the internal person controlled the operation finance work, causing the state asset seriously to drain, misleading country macroeconomic regulation and microscopic decision-making. In the accountant work manifests in information distorts, the disorder, making the fake to be serious. Therefore, original accountant personnel management system now becomes the enterprise' focus of the reform, implementing new accountant management organizational reform accountant to delegate the system is the necessity of our country's social economy development.This paper uses the utilization economic contract theory, the information economic theory and the theory of request generation the property right theory to analyze the mechanism of the accountant agent data. Through comparing the western countries, such as France, and USA, with our country accountant, the management system carries on the comparative analysis, to our country present accountant the management system existence question, the reason has carried on the thorough analysis, constructively proposed our country enterprise accountant the system goal system constructs, namely five object modes: delegates the system direct control system, based on the owner status under to delegate the system finance total supervised manufacture, based on the owner status under to delegate the system finance centralism based on the owner status under to calculate three kind of goals patterns, and carries on the detailed elaboration to three kind of goals systems. In this foundation proposed two kinds delegate the system combination operation plan namely unify the way, based on the owner status under direct management system and the financial total supervised manufacture management accounting and financial accounting based on the identical financial data under to unify the way, and carries on the analysis to its movement mechanism.Using the factor analytic method from the accounting information authenticity, the inspector general cost, the owner and the operator information dissymmetry, the legal person governed aspect and so on, is oflered a scientific method and new thought for the implement of the accountant designation systemBased on the existing model research results foundation, and unifying the status of our country's enterprise, this paper proposed effective Countermeasures for implementing the accountant designation system from the uniform of macroscopic and microscopic.