试论会计委派制存在的问题及解决对策

On problems and countermeasures of accounting assignment system

随着会计委派制实施范围的逐步扩大,在推行会计委派制过程中也暴露出一些问题,如:会计管理职能弱化,委派会计的责权不明,缺乏有力的委派会计管理机构,相关配套制度不够完善等。只有建立一套科学完善的制度,才能更好地发挥其积极作用。

With the progressive expansion of accounting assignment system, a few problems have emerged: the weakened function of accounting management ,unclear rights and responsibility, lacking of powerful management organization and so on. Only by setting up scientific systems can the accounting assignment system play its positive role.