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实行会计委派制是改革和完善会计人员管理体制,加强会计监督职能,从源头上预防和治理腐败的一项重要措施。笔者结合该制度产生的原因做出了分析,从引入竞争机制、明确职责权限、建立健全制度、妥善处理关系、建立信息平台等五方面提出自己的见解。同时,也让读者明白,会计委派制固然有用,但还需进一步完善,这样才可以更好地发挥这一体制的作用。
The implementation of accounting appointments is an important measure to reform and perfect the management system of accounting personnel, strengthen accounting supervision functions and prevent and control corruption from the source. The author analyzes the causes of the system, and puts forward my own opinions on introducing the competition mechanism, clarifying the responsibility and authority, establishing and perfecting the system, properly handling the relationship and establishing the information platform. At the same time, it also allows the reader to understand that although the appointment appropriation system is useful, it needs to be further improved so that the system can play its role better.