建立会计主管市场 解决会计信息失真问题

为解决会计信息失真而产生的会计委派制在我国已试行一年多，在取得成绩的同时也仍存在着不少问题。本文从分析会计委派制的不足入手，提出了建立会计人员主管市场的设想，并对会计主管市场的内容作了阐述并从法律角度激励－相容原理和成本角度对其进行了可行性论证。

Setting up accountant manager market to solve the problem of distorting accounting information

Accountant delegation system,established to solve the problem of distorting accounting information has been on trial over one year.It does its good,but there still exist problems.This article begins with the deficiency of the delegation system and puts forward the tentative idea to establish accountant manager market,meanwhile,it expounds the contents of accountant manager market and proves its feasibility from point of law incentive-cooperative theory and costing.