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自1999年初起,山西省公路局临汾分局就对所属内部单位会计管理体制进行了改革,对所属单位的会计负责人试行委派制,并建立了委派人员述职制度、重大事项报告制度和会计人员奖罚制度。实践证明,会计委派制在理顺会计工作秩序,提高会计工作质量,强化会计监督职能等方面发挥了应有的作用。但仍存在很多不足之处,有待进一步完善。
Since early 1999, Linfen Branch of Highway Bureau of Shanxi Province has carried out reforms on the accounting management system of its own internal units. It tried out the accreditation system for the accountants in charge of the subsidiaries and set up the system for appointing staff members for debriefing, the reporting system for major issues and the accounting personnel award Penalty system. Practice has proved that the accountant appointment system has played its due role in rationalizing the order of accounting work, improving the quality of accounting work, and strengthening the accounting supervision function. However, there are still many shortcomings that need to be further improved.