会计委派制与内部审计相结合的必要性

The Necessity of A Combination of Accounting Appointment and Inner Auditing

我国在从计划经济向市场经济转轨过程中 ,由于内部人控制的弊端 ,以及外部监督—中介组织的缺陷 ,导致会计委派制的产生有了现实意义。但会计委派制单独运行也存在一些问题 ,无法满足现代化管理的需要。应该正确认识内部审计的必要性 ,将会计委派制与内部审计二者相结合 ,发挥会计委派制的作用 ,强化内部审计工作 ,促进测绘单位在管理分权条件下经营管理整体目标的实现。

In the process of China's transformation from planned economy to market-based economy due to the malpractice of personal control and the defect of the outside supervision-intermediary organizations, the accounting appointment system is of practical significance. But a simple accounting appointment system also has some problems, so it is necessary to implementing a combination of accounting appointment and inner auditing, so as to bring both into play in realizing the entire operating and management goals under the condition of sharing the management rights in S/M units.