摘要
会计委派制对于加强会计人员的管理,建立健全适应社会主义市场经济要求的新的会计监督约束机制,强化内部监控,堵塞管理漏洞,促进财政监督和党风廉政建设,具有重要意义。1997年试行以来,取得了很多成效,但也存在一些问题。我们要针对问题,制定对策,进一步完善会计委派制度。
It is an important significance for the appointment system of accountants to strengthen the management of accountants, to build up and amplify the new control mechanism which adapts the economic request of socialist market, to enhance inside supervision, to stop the management toophole, to proimote the financial control and the honest and clean contruction of the Party style.
出处
《襄樊职业技术学院学报》
2005年第4期65-66,共2页
Journal of Xiangfan Vocational and Technical College
关键词
会计委派制度
利弊
对策
the appointment system of accountants
gains or losses
countermeasure
