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会计委派制是指政府部门、产权单位向其所属单位委派会计人员,并授权会计人员监督所在单位会计行为和其他经济活动的一项制度。会计委派制在委派会计和委派者之间建立了一种委托与代理关系,会计人员独立于企业管理当局之外,能够依据《会计法》赋予的权力,对企业经营活动中各类违纪问题进行监督,并对委托责任的完成情况做出客观、真实的描述。现就会计委派制度的推行、完善、发展的相关措施浅述如下。
Accounting appointments refers to the government departments, property rights units to their subordinate units of accounting personnel, and authorized accounting personnel to supervise the accounting activities of units and other economic activities of a system. Accountant appointment system in the appointment of accountants and delegates established a trust and agency relationship, accounting personnel independent of the enterprise management authority, according to “Accounting Law” to give the power of all kinds of business activities in the discipline problems Supervise and make an objective and true description of the fulfillment of entrusted responsibilities. Now on the accounting system of appointment, implementation, improvement, development of the relevant measures as follows.