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为进一步改革会计管理体制,强化预算约束机制,从源头上消除造假账、报假数、出假表等违规违法行为,充分发挥会计核算监督职能,维护财经纪律,预防经济犯罪,我省积极稳妥地推进了会计委派制的试点工作,截止2000年3月底,全省已有39个县(市)试行了会计委派制,并取得了初步成效,积累了一定经验。现以焦作市试点情况为例,说明我省会计委派制的主要做法。一、基本做法:1998年初,焦作市在实行建账监管的基础上,开始会计委派制试点工作,他们首先在所辖修武县、孟州市、博爱县、武陟县进行试点,并不断总结经验。1999年5月,拟定
In order to further reform the accounting management system and strengthen the budget restraint mechanism, we can eliminate from the source the illegal acts such as fake accounts, false reports and false leave lists, give full play to the accounting supervision functions, maintain the financial discipline, and prevent economic crimes. As of the end of March 2000, 39 counties (cities) in the province have piloted the accountant delegation system and have achieved initial success and gained some experience. Now the pilot case of Jiaozuo City, for example, shows that the principal accountant appointment system in our province. First, the basic approach: In early 1998, Jiaozuo City, based on the supervision of the establishment of accounts, the Commission began to appoint pilot program of work, they first under the jurisdiction of Xiuwu County, Mengzhou City, Bo’ai County, Wuju County pilot, and continue Lessons Learned. May 1999, drafted