| 对会计委派制的再认识 |
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| 引用本文： | 沈洪涛.对会计委派制的再认识[J].巢湖学院学报,2004,6(3):119-122. |
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| 作者姓名： | 沈洪涛 |
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| 作者单位： | 盐城工学院,江苏,盐城,224003 |
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| 摘 要： | 会计委派制试行以来,在提高会计信息质量,加强资金管理和企业内部经营管理,防止国有资产流失,从源头上防范和治理腐败等方面取得了显著的成效,但也存在一些问题.要想全面推行会计委派制,必须解决好以下问题:完善法规制度、规范会计委派制的实施范围和委派方式、明确会计委派制的主体和客体、正确处理好指派单位、会计人员和受派单位之间的关系等问题.
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| 关 键 词： | 会计 委派制 会计委派制 再认识 关系 会计人员 单位 处理 主体和客体 委派方式 实施范围 规范 法规制度 完善 问题 存在 治理腐败 源头 防止国有资产流失 内部经营管理 企业 资金管理 |
| 文章编号： | 1672-2868(2004)03-0119-04 |
| 修稿时间： | 2004年2月12日 |
On the System of Appointed Accountants |
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| SHEN Hong-tao.On the System of Appointed Accountants[J].Chaohu College Journal,2004,6(3):119-122. |
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| Authors: | SHEN Hong-tao |
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| Abstract: | With the experimental practice of appointed accountants, great achievements have been gained on improving the quality of information on account, strengthening the management on capital and inside operation, protecting state - owned possession from being washed away and preventing and governing corruption basically, etc. However, there are still some problems. In order to practice the system of appointed accountants overall, the following must be paid attention to (1) improving the legislation system; (2) standardizing the fields and methods of implementation of the system; (3)specifying subjects and objects of the system; (4) dealing with the relationships among the appointed entity, the appoining entity and the accountants. |
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| Keywords: | Accountant the system of appointed accountants |
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