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几年来,国家对有关部门实施了会计委派制的制度,并在实施中不断完善了其配套设施。此项制度充分发挥了会计的管理和监督职能,进一步提高了会计信息质量,降低了单位财务风险,确保了国家的财政收入,维护了社会经济秩序,保护了国家和人民群众的利益,在一定程度上遏止腐败现象的滋生和蔓延……作用可谓极大。但是,由于各地、各部门实施中所处的行业局限性和早晚不同,在实际操作中也就难免暴露出一些问题,甚至有些问题会影响到该制度的健康发展,所以有待于有关部门、单位和委派会计工作者予以特别关注。笔者结合自己的体会在此就会计委派制的部分问题作以下探讨:
In recent years, the state has implemented a system of appointing commissioners to relevant departments and has continuously improved its supporting facilities during its implementation. This system gave full play to the management and supervision functions of accounting, further improved the quality of accounting information, reduced the unit’s financial risk, ensured the country’s financial revenue, maintained the social and economic order, protected the interest of the country and the people, To a certain extent to stop the breeding and spreading of corruption phenomena. However, due to the limitations of industry in various localities and departments and the different industries, it is inevitable that some problems will be exposed in actual operation. Some problems may even affect the healthy development of the system. Therefore, the relevant departments and units Pay special attention to delegating accountants. The author combined his own experience in this part of the accounting appointments made the following discussion: