基层央行会计主管委派制的探索与思考——以陕西商洛为例  

The Exploration and Reflection on Accounting Supervisor Accreditation System of Grassroots Central Bank——A Case of Shangluo in Shaanxi Province

作　　者：李永祺[1] 

机构地区：[1]中国人民银行商洛市中心支行,陕西商洛726000

出　　处：《西部金融》2013年第2期94-96,共3页West China Finance

摘　　要：会计主管委派制是政府机关或企业事业单位的上级主管部门对其下属的分支机构或公司委派会计主管人员,并授权会计主管人员监督和指导派驻单位会计工作和经营活动的一种管理制度。本文以人行西安分行2012年7月在西安分行营管部、汉中和商洛中支开展基层会计主管委派制试点工作为例,详细剖析总结了商洛试点的作法和成效,并就进一步推进基层央行会计主管委派制提出了相关政策建议。Accounting supervisor accreditation system is a management system that senior department of the government or enter- prises and institutions appoints accounting officers to their subordinate branches or companies, and authorizes them to supervise and guide accounting and business. Setting the example of pilot projects in July 2012 in Xi＇an Operations Office, Hanzhong and Shangluo municipal sub-branch PBC, the paper analyzes and summarizes the practices and effects of Shangluo, and puts forward relevant policy suggestions on further promoting the accounting supervisor accreditation system of grassroots central bank.

关 键 词：基层央行 会计管理 委派制 

分 类 号：F830.5[经济管理—金融学]