论文部分内容阅读
会计委派制是一种会计人员管理体制,是国家以所有者的身份,凭借其管理职能对国家所属的企业派出会计人员,并对他们的任免、调遣、考核、奖惩,以及工资和福利待遇等进行统一管理的一种会计人员管理制度。此种制度使得资产所有者直接对会计流程和会计人员进行管理,可以第一时间对出现的问题和矛盾提出解决办法,提高了办事效率,遏制了会计流程中的违规行为,是我国会计管理工作改革中的有益尝试。
Accounting appointments system is an accounting personnel management system, is the state as the owner, by virtue of its management functions of the state-owned enterprises to send accounting personnel, and their appointment and dismissal, dispatch, assessment, rewards and punishments, as well as wages and benefits A unified management of accounting personnel management system. Such a system enables asset owners to directly manage their accounting procedures and accounting staff. It can put forward solutions to the problems and contradictions that emerge as soon as possible, improve work efficiency and curb irregularities in accounting procedures. It is also an important part of our accounting management work A useful attempt in reform.