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会计委派制是指由企业的上级主管部门或政府的会计主管部门统一向企业派遣会计人员的制度,目的是全面地掌握企业的会计工作,以期消除会计信息失真和内部财务人员失控问题。财政部、监察部《关于印发关于试行会计委派制度工作的意见》的通知》(财会[2000]12号文)指出:“实行会
Accounting appointments refers to the higher authorities by the government or the accounting department of the government unified accounting personnel sent to the enterprise system, the purpose is to fully grasp the accounting work of enterprises, with a view to eliminating accounting information distortion and internal financial staff out of control. Notice of the Ministry of Finance and the Ministry of Supervision on Printing and Distributing the Opinions on the Trial Accounting Appointment System (Cai Kuai [2000] No.12) states: "The implementation of the meeting