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会计委派制主要是指行政事业单位的会计委派制,它肇始于1998年,施行历今已逾十余年。随着经济体制改革和政治体制改革的深入,会计委派制也不断发展完善,在我国经济建设的过程中起到了不可或缺的作用,但实践证明,它依然存在不足。本文即预备对行政事业单位的会计委派制之现状及其存在的问题等进行论述与研究,以期找到解决办法,更好地促进这一制度的进一步完善。
Accounting appointments mainly refers to the accounting system of administrative institutions, it started in 1998, the implementation of the calendar has more than ten years. With the deepening of the reform of the economic system and the reform of the political system, the accountancy commission system has also been continuously developed and improved, playing an indispensable role in the process of economic construction in our country. However, practice shows that it still has some shortcomings. This article is ready to discuss the status quo of accounting appointments in administrative units and their existing problems, with a view to finding solutions and better promoting the further improvement of this system.