【摘要】 会计管理体制和监督制约机制不健全使企业会计工作中存在许多不容忽视的问题。所以,加强会计监督和管理已经成为一项重要而紧迫的任务。近年来,一些地区和部门的国有企业相继开展了试行会计委派制工作,并取得了一定的成效。但实施会计委派制还存在法律依据不足、委派会计人员的地位和待遇不尽合理、委派会计人员的素质有待提高等问题,所以会计委派制工作还有待完善。更多还原

【Abstract】 Because accountancy management system and supervision and restraint mechanism are imperfect, in enterprises’ accountancy there are a lot of problems that can’t be ignored. So, strengthening supervision and management of accountancy have already become an important and urgent task. In recent years, some state-owned enterprises in some areas and departments have launched the work of trying to carry out the accountant assignment system and made some effects. Because people have various views on the accountant assignment system, it is essential to study and discuss it further.更多还原