摘要
会计委派制有利于全面发挥会计人员的职能作用 ,帮助被委派单位依法理财 ,强化内部制约和外部监督。新《会计法》虽然未对其做出法律规定 ,但试行会计委派制是目前改革和完善会计人员管理体制 ,从源头上预防和治理腐败的一个理性选择。
The accountant-appointing system can help urge the accountants to fulfill their responsibilities and help the receiving units improve their financial management and strengthen their internal discipline and external supervision. The new Accounting Laws bear no provisions concerning the system, but the implementation on a trial basis becomes a rational choice in the current reform and improvement of the management system of the accountants and thus can help prevent corruption.
出处
《经济经纬》
北大核心
2001年第5期76-77,80,共3页
Economic Survey
关键词
新《会计法》
会计委派制
理性选择
the new Accounting Laws
the present stage
accountant-appointing system
rational choice
