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随着我国经济体制改革的不断深入和经济转型时期的特殊需要,会计人员委派制应运而生。实行会计人员委派制在一定程度上可从源头上防止腐败的发生,有利于对会计队伍的统一管理,促进会计工作的职业化和社会化,增强对经营管理者监督的有效性和实效性。本文试就会计人员委派制应用的可行性从理论上进行一种新的设计和说明,试图提供一些可供大家参考的思路。
With the continuous deepening of China’s economic reform and special needs during the period of economic restructuring, the accreditation system for accounting personnel came into being. The implementation of accountant appointing system can prevent the occurrence of corruption from the source to a certain extent, is conducive to the unified management of accounting team, and promote the professionalization and socialization of accounting work, and enhance the effectiveness and effectiveness of the supervision of managers. This paper tries to make a new design and explanation theoretically on the feasibility of appointing accountants in order to provide some ideas for your reference.