关于会计委派制的思考

Ponderations on Accounting Appointment

由于缺少理论和法律依据 ,以及实施过程中存在的功能性障碍等原因 ,把会计委派制作为治理财务管理混乱及会计信息失真的手段 ,难以达到预期目标。

Due to lack of basis of theory and law and the existing functional obstacles in the process of implementation,accounting appointment,as a means of controlling the disorder in financial management and accounting information infidelity is unable to meet the expected goals.