Study On Problems Of Accountant-assignment In Changde Branch Of China Construction Bank

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 corresponding 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 bureaucratize 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.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 .Dissertation also analyzes the practise of accountant—assignment system in ChangDe Constructive Bank and bring forth some suggestions.