【摘要】 实施会计委派制,可以改变“领导定调子,会计填数字”的现象,保证会计信息的真实性、有效性,避免生产经营中的重大决策失误;便于国有资产管理部门对企事业财务状况实行监督,及时了解资产营运状况,确保国有资产保值增值,防止国有资产流失;有利于发挥会计的监督职能,减少和避免违法违纪事件的发生。针对实施会计委派制过程中出现的认识程度、职责权限界定、委派人员待遇、委派人员素质及管理等问题,提出了加大宣传、强化会计监督、保证委派会计人员利益、做到“五个延伸”、完善五项制度等相应对策。更多还原

【Abstract】 To put accountant assignment system in practice,the phenomenon of ″leaders call the shots,accountants write the figures″ can be avoided.The system can ensure authenticity and validity of accounting information,avoid major faults in decision making;convenient to supervise enterprise and public institution financial situation by the state-owned assets managerial department,find out assets operating conditions timely to ensure state-owned assets inflation proof,increment and prevent lost;in favor of accounting control,to reduce or avoid illegal and discipline violating affaires take place.Aimed at problems on understanding,responsibility,personnel remuneration,personnel accomplishment and management in the practice,put forward corresponding measures to broaden propaganda,strengthen accounting control,ensure accountant benefits,live up to ″five extending″,perfect five institutions.更多还原