Zaozhuang Mining Group's Internal System Of Appointing The Operation And Improvement Of Research

Inaccurate accounting information,loss of the national asset and increasing economic criminals restrict the development of Market Economy.Healthy property-rights institution,weak outer and inner supervision and loss of correspoding law provide cradle for these economic problem. To get rid of these problems, many regions and systems develop discussion and experiment of accountant-assignment system.The experiment of accountant-assignment system lasts for a few years and the effects are follows: enhances the management of the national asset and prevents the loss of the national asset and collective assets to some extent, enhances management of extrabudetary funds, interdict waste,corruption and bureaucratism from the head, enhances the supervision of accounting and improves the quality of accounting information.But we can't deny several flaws exists in the accountant-assignment system as a neonatal system. These flaws restrict the operation and function of accountant-assignment system as a guarantee for operation of economy.These flaws are loss of corresponding law, exclusion of outer supervision, contravention against modern corporation system, bring to life new corruption and make the burden of government and enterprise heavier.Accountant-assignment system makes great attribution for supervising operation of fund, allocating resourse of members enterprises and keeping value and adding value of the national asset for enterprise group.But presence that difficulty of stimulating the enthusiasm of subsidiary corporation and complicity between assigned accountant and subsidiary corporatiy is inevitable.Dissertation analyzes the reason and background of practise of accountant-assignment system.Dissertation discusses the advantages and disadvantages of accountant-assignment system that brought to enterprise and analyzes the disadvantages' reason and improvement solution. In the enterprise group field,dissertation introduces the concept of enterprise group and the necessity and disadvantages of practise of accountant-assignment system.Dissertation explains system structure and profit main bodies by the Principal-Agency theory in Game Theory and points out that improvement of every profit main bodies relation is the chief factor for normal operation of accountant-assignment system.Dissertation concerns accountant-assignment system as a system and explains it by the Game Theory approach.It is the advanced field in the research of accountant-assignment system.It is effective to disolve every profit in the EnterpriseGroup by Principal-Agency theory.lt is the finally target of practise of accountant-assignment system that maximize the whole Enterprise Group's profit on the base of harmony of agencies.Dissertation also analyzes the practise of accountant-assignment system in Zaokuang Group and points out a few disadvantages and some suggestions.