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为根治会计工作存在秩序混乱、管理松懈、违规操作等问题,遏制会计信息失真,维护社会主义市场经济秩序,会计委派制应运而生,并迅速发展成为一种重要的会计管理体制。这种体制有助于规范会计工作,提供高质量的会计信息,促进企业的健康发展。本文主要针对国有大型施工企业推行会计委派制的理论依据、必要性、实施办法、存在的问题及如何改进等问题作一番探讨,为国有大型施工企业实行会计委派制提供思路。
In order to cure the problems of orderly accounting, slack administration and illegal operations, to curb the distortion of accounting information and maintain the order of the socialist market economy, the accountant appointment system came into being and developed rapidly into an important accounting management system. This system helps regulate accounting work, provide high-quality accounting information, and promote the healthy development of enterprises. This paper mainly discusses the theoretical basis, necessity, implementation method, existing problems and how to improve the large-scale state-owned construction enterprises in order to provide ideas for the implementation of the accounting committee system in state-owned large-scale construction enterprises.