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2004年上半年,杭州临安市财政局针对辖区内单位所提供的会计信息质量不高,会计人员管理难度较大的问题,酝酿会计改革,尝试采用会计管理新模式。经过近两年的运行,现已取得了初步成效。一、临安市会计管理新模式的主要做法临安市会计管理新模式是指财政部门利用税务部门征管力量的优势,将部分会计管理与服务工作委托给税务等监管部门,由其以委托单位名义行使行政处罚和行政许可之外的部分会计管理权,从而将会计管理工作延伸到基层,将会计
In the first half of 2004, Lin’an City Bureau of Finance in Hangzhou tried to adopt a new accounting management model in view of the problems of poor quality of accounting information provided by units in the jurisdiction, and the difficulty of accounting staff management. After nearly two years of operation, preliminary results have been achieved. First, the main approach of Lin’an City, a new model of accounting management Lin’an City, a new model of accounting management refers to the tax department to take advantage of tax collection strength of the tax authorities will be part of the accounting management and service work entrusted to the tax regulatory authorities, from the name of the consignor to exercise Administrative penalties and administrative license outside of the part of accounting management, which will account management extends to the grassroots level, the accounting