县级行政事业单位实行会计委派制的探讨

Accountant Dispatched System in the County Administration Institution

县级行政事业单位实行会计委派制,可有效实现行政领导权与会计监督权的分离和制约;可进一步强化财政监督和管理,促进廉政建设;可加强预算外资金管理,完善监督制约机制。应从健全制度、明确会计职权、保持会计独立性和强化对会计的后续管理等方面来推动此项制度的完善。

The accountant dispatched system can fully play the role of supervising accounting, and powerfully ensure the authority, accuracy, completeness, and reliability of the accounting information Its purpose is to standardize the accounting behavior, strengthen the accounting supervision, and effect a radical cure of the distortion of accounting information. At the same time, implementing accountant that despatched system plays a positive role in improving the quality of the accounting team.