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会计委派制是一种新型的会计人员管理体制,其主要目的是为了提高会计信息质量,规范会计行为,强化会计监督,保护所有者权益。它对加强国有资产管理,治理“三乱”和“小金库”问题,从源头上遏制铺张浪费和贪污腐败,具有十分重要的意义。本文首先对事业单位会计委派制度的必要性进行了论述,接着分析了当前事业单位会计委派中存在的问题,在此基础上,提出了加强事业单位会计委派制度建设的建议。
Accounting appointment system is a new type of accounting personnel management system, whose main purpose is to improve the quality of accounting information, regulate accounting practices, strengthen accounting supervision, protect the rights and interests of owners. It is of great significance to strengthening the management of state-owned assets, governing the “three chaos” and “small treasuries” and curbing extravagance and corruption at the source. This article first discusses the necessity of the system of accountant appointing in public institutions, and then analyzes the existing problems in the accountant appointing of current public institutions. On this basis, it puts forward suggestions to strengthen the establishment of accountant appointing system in public institutions.