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近几年来,中纪委全体会议和朱镕基总理在全国人民代表大会上的政府工作报告都反复强调:深化财政体制改革,实施会计委派制度,加强财务管理和监督。自1999年以来,沂南县从强化财政监督、完善会计管理机制、规范会计行为人手,大力深化会计管理体制改革,在县直党政机关、财政拨款事业单位试行了会计委派制。经过三年来的运转。取得了明显成效。不仅充分发挥了会计管理和监督职能,调动了会计人员依法理财的积极性和主动性,压缩了财政支出,使机关单位的财务管理日趋规范,而且从源头上遏制了铺张浪费及腐败问题的发生,推动了全县经济及社会各项事业的健康发展。实践证明,会计委派制是市场经济条件下,规范会计行为、加强会计管理、确保会计信息准确的一项行之有效的新举措。
In recent years, the plenary session of the Central Discipline Inspection Commission and Premier Zhu Rongji’s report on the work of the government at the NPC have all repeatedly stressed: deepening the reform of the financial system, implementing the system of appointing accountants, and strengthening financial management and supervision. Since 1999, Yinan County has tried its best to improve the accounting supervision system, improve the accounting management mechanism, standardize the accounting practices, greatly deepen the reform of the accounting management system, and try out the accountant appointment system in the Party and government organs and financial appropriation institutions in the county. After three years of operation. Achieved remarkable results. Not only gave full play to the functions of accounting management and supervision, aroused the enthusiasm and initiative of accountants in managing the affairs according to law, reduced the fiscal expenditures, standardized the financial management of the organs and units, but also curbed the extravagance and corruption from the source, Promote the county economy and the healthy development of all social undertakings. Practice has proved that accounting appointments under market economy conditions, regulate accounting practices, strengthen accounting management, to ensure accurate accounting information is an effective new measure.