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会计委派制目前并没有进行严格的学术定义,一般指主管部门、财产所有者、总部母公司等管理者为维护自身整体利益,强化对所属机构的财务控制和监督,向所属机构统一委派会计人员,并纳入自身的财务人员编制,对他们的任免、调遣、考核、奖惩、工资和福利进行统一管理的一种会计人员管理制度。它作为一种创新的财务管理制度在加强对会计人员管理,整顿和规范会计工作秩序,加强监督,防止会计信息失真,维护财经纪律等方面起到了重要的作用。会计委派制产生于我国经济转型时期,它有利于企业一体化的资源整合,有利于财
Accountant appointing system does not currently have a rigorous academic definition, generally refers to the competent departments, property owners, the parent company headquarters and other managers to safeguard their own overall interests, strengthen the financial control and oversight agencies, affiliates assigned to the unified accounting staff , And incorporated into their own financial staffing system, a unified management of their appointment and dismissal, dispatch, assessment, rewards and punishments, wages and benefits of a management system of accountants. As an innovative financial management system, it plays an important role in strengthening accounting personnel management, rectifying and standardizing the accounting work order, strengthening supervision, preventing accounting information distortion and maintaining financial discipline. Accounting accreditation system originated in China’s economic transition period, it is conducive to the integration of enterprise resources integration, is conducive to financial