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建立社会主义市场经济体制,是人类历史上的创举。前无古人自然没有现成经验可循。所以在这一过程中,出现任何新生事物都有其必然性与合理性。同任何新生事物一样,会计委派制也不可能完美无缺。这需要在今后的实践中去发展和完善。 一、关于党政机关实行会计委派制 财政部、监察部联合印发的《关于试行会计委派制度工作的意见》要求首先在党政机关、财政拨款的事业单位及有关政府授权收费或罚款
Establishing a socialist market economy is a pioneering undertaking in human history. There is no ancients who have no ready experience to follow. So in this process, any new things have their inevitability and rationality. Like any new birth, accounting appointments can not be perfect. This needs to be developed and perfected in the future practice. I. Opinions on the Trial Work of Appointment System in Accounting issued jointly by the Ministry of Finance and the Ministry of Supervision of the Party and Government Authorities It is required that the party organizations and public institutions, the government-funded institutions and the government concerned should authorize fees or fines