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会计委任制是一种新型的会计人员管理体制,其主要目的是为了提高会计信息质量,规范会计行为,强化会计监督,保护所有者权益。它对加强国有资产管理,治理“三乱”和“小金库”问题,从源头上遏制铺张浪费和贪污腐败,促进党风和社会风气好转,密切党群干群关系等具有明显成效。本文立足于行政事业单位,探讨行政事业单位引入“会计委任制”的优缺点。
Accounting appointment system is a new type of accounting personnel management system, whose main purpose is to improve the quality of accounting information, regulate accounting practices, strengthen accounting supervision and protect the rights and interests of owners. It has obvious advantages in strengthening the management of state-owned assets, governing the “three chaos” and “small treasuries”, curbing the spread of extravagance and corruption at the source, improving the style of the party and improving the social atmosphere, and the close relationship between the party and the masses Effective. This article is based on the administrative institutions, to explore the advantages and disadvantages of the introduction of “accounting system of appointment ” by the administrative institutions.