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本文从会计委派制的定义和在行政事业单位推行的重要意义开始,分析近年来在国有企业和部分内地行政事业单位试点会计委派制取得的成绩和存在的不足,逐步深入探讨在经济特区的行政事业单位借鉴港澳的新近经验,结合特区的实际情况和财政体制改革、政府采购改革及国库集中支付制度改革,试点推行会计委派制的有效途径和具体运做方式,为经济特区的行政事业单位会计管理制度改革寻求适合的发展道路。
This article begins with the definition of accounting appointing system and the significance of its implementation in the administrative institutions. It analyzes the achievements and shortcomings of the pilot accounting commissions in the state-owned enterprises and some of the Mainland’s administrative institutions in recent years, Institutions learn from the recent experience of Hong Kong and Maucao, combined with the actual situation of the SAR and the reform of the financial system, government procurement reform and the centralized treasury payment system reform, the pilot implementation of an effective way to appoint accounting appointments and specific ways to do for the special economic zones of the administrative units of accounting Management system reform seeks suitable development path.