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实行会计人员委派制,是对过去实行的会计人员单位任命制的一种改革,是一种全新的会计管理体制。由政府向所属国有企业委派会计人员,现已在不少地区试行,并取得了经验。那么,在国有企业内部,尤其是大型国有集团化企业内部,是否也需要对下实行会计人员委派制呢?作者认为,在深化国企改革、强化管理的今天,应该对国企内部现行的会计管理体制进行改革,实行会计人员的委派制。
The implementation of the appointment system of accounting personnel is a reform of appointment system of accounting personnel units practiced in the past and is a brand new accounting management system. The appointment of accountants by the government to their respective state-owned enterprises has been piloted in many areas and gained experience. So, within the state-owned enterprises, especially large-scale state-owned conglomerates, whether the implementation of accounting personnel appointment system also need to implement it? The author believes that in deepening the reform of state-owned enterprises, and strengthening management today, should be within the existing state-owned enterprise accounting management system Carry out the reform and implement the appointing system of accountants.