对施工企业内部会计委派制的再思考  

Re-thinking about Accountant Appointment System in Construction Enterprises

作　　者：张淑书 

机构地区：[1]中铁七局集团武汉工程有限公司,湖北武汉430064

出　　处：《建筑经济》2008年第S2期75-77,共3页Construction Economy

摘　　要：实行会计委派制是会计管理体制的一次重大改革。实践证明,实行会计委派制有效地解决了施工企业点多、线长、面广、项目分散导致的财务核算难、监督难问题。但在实施过程中还存在一些缺陷,需要采取措施完善委派制,本文提出了对会计委派制存在的一些问题的再思考。As a big reform of accountant management system,accountant appointment system is proved to work out many problems of construction enterprises,such as too many controlling points,large coverage,difficult financial account and supervision led to project dispersion. Because of several defects in execution,the paper put forward some countermeasures for accountant appointment system.

关 键 词：会计委派制 施工企业 监督 

分 类 号：F42[经济管理—产业经济]