集团企业实施会计委派制存在的问题与对策

Problems and Countermeasure of Account Assignment System in Group Enterprises

会计委派制度是指政府部门、产权单位向其所属单位委派会计人员,并授权会计人员监督所在单位会计行为和其他经济活动的一种制度。本文主要从三个方面探讨如何完善集团型企业的会计委派制度:会计委派制在集团公司实践的积极意义;从集团公司实践看会计委派制存在的问题;完善会计委派制的设想。

Account assignment system is a system that government or asset organizations assign their accountants to their sub - organizations and authorize them to supervise accounting behavior and other economic activities of the sub - organizations. This paper describes completion of account assignment system in group enterprises in three aspects： 1） positive significance of execution of account assignment system in enterprises; 2） problems of account assignment system on point of view of enterprise practice and 3） ideas on completion of account assignment system.