论我国会计委派制度试行中存在的问题及对策  

On Problems and Solutions of Accountant Designation System on a Trial Basis in China

作　　者：唐玉兰[1] 

机构地区：[1]湖南工业大学财务处,湖南株洲412000

出　　处：《湖南冶金职业技术学院学报》2009年第3期75-77,共3页

摘　　要：会计委派制度有利于防止国有资产流失,保证会计信息的真实可靠性,强化会计核算和监督的力度,但在实施过程中存在委派会计人员不能充分发挥其职能作用,委派会计制度流于形式,委派会计人员的后续管理不完善等问题,必须加强对会计委派制度的重视程度,明确委派会计的任职条件和具体职责,建立委派人员的业绩考评制度和后续教育制度。Accountant designation system will help prevent loss of state assets to ensure that the true reliability of accounting information, and strengthen accounting and supervision, but the existence of the implementation process can not be assigned to the accounting staff and give full play to the role of its functions, the accounting system assigned to a mere formality, to appoint follow -up to the management of accounting staff leaves much to be desired, we must strengthen the importance of accountant designation system, a clear accounting of the office assigned to the conditions and the specific responsibilities, the establishment of assigned staff performance appraisal system and follow-up education system.

关 键 词：会计人员 会计委派 体制改革 

分 类 号：F231.6[经济管理—会计学]