关于会计委派制的思考  

Some Thoughts of Appointing Accountant in Accounting Rule

作　　者：姚德祥[1] 

机构地区：[1]东南大学经济管理学院,江苏南京210008

出　　处：《金陵科技学院学报（社会科学版）》2007年第3期56-59,共4页Journal of Jinling Institute of Technology(Social Sciences Edition)

摘　　要：近年来,我国在某些地方加大了会计委派制试点的力度。实行会计委派制度,是加强会计监督和管理的有效形式,是从源头上预防和治理腐败的重要措施。但从目前各会计委派工作试点地区的试行情况来看,虽已初见成效,也发现一些问题,需要在理论上和实践上不断总结完善。立足我国实际情况,对尚在探索中的会计委派制的形式、存在的问题及会计委派制的进一步完善进行了阐述和探讨。Recently, our government takes strong actions to implement appointing accountant rules which are both an effective form in auditing and managing accounting and also a protective action to prevent and punish corruption. From some trial area, we have achieved some progress. But existing problems still remind us to improve theoretically and practically. This article clarifies and discusses about the forms, existing problems and further fulfillments in appointing accountant rule.

关 键 词：会计委派制 委派主体 财务总监 受派会计 受派单位 

分 类 号：F233[经济管理—会计学]