财会人员委派制是加强会计监督的必要措施

• 作 者: 林怡如
• 机 构: 上海市星火开发总公司
• 出 处: 上海会计
• 发表日期: 1998年09期
• 关键词: 委派制 财会人员 会计监督 财务主管 会计法 财会工作 监督职权 财会信息 宏图大志 机构改革

财会人员委派制是财会改革中加强会计监督的客观需要，是切实贯彻《会计法》关于会计监督职能的一项必要措施。会计虽然有监督职能，但难有真正行使这种职能的环境。这就给我们提出了财会人员如何行使监督职权的问题。现在有的部门已经采取了财务主管委派制，有的部门实行...

Appointment system of accounting staff is the objective need to strengthen accountant supervision in the accounting reform, which is a necessary measure to implement the accounting supervision function of the Accounting Law. Although accounting has the supervisory function, it is hard to have an environment in which such functions are actually exercised. This gives us the question of how accountants exercise their supervisory authority. Some departments have now taken the financial controller system, and some departments ...