对行政事业单位会计委派制的思考

Thoughts on Appointing System of Accounting in Public Institutions

会计委派制是一种新生事物,尚处于实践探索阶段,需要我们既勇于探索,大胆推进,又要周密安排,谨慎稳妥,不断总结积累经验,正确处理好会计委派制与《会计法》不协调的问题;处理好财务管理与财务会计关系的问题;处理好监督与服务关系的问题。要使会计委派制顺利实行,还必须建设一套完整的制度以构成会计委派制的运行机制。

Appointing system of accounting is a kind of novelty. During the stage of exploring, following relations should be well arranged： the un-coordinate between the new system and the “Law of Accounting”; relations between financials management and accountant; relations between supervising and service. For developing the appointing system of accounting smoothly, a set of complete operating system is also needed.