实施会计委派制的探讨

Approach accountant accreditation system

会计监督职能的弱化,严重影响企业财务的真实性,导致国有资产大量流失、企业经营混乱。针对会计工作对企业经营活动的特殊要求,阐述了实施会计委派制的必要性和作用。

Weakening of accounting monitoring function has an important impact on authenticity of an enterprise＇s finance, which often causes loss of stated -owned assets and puts an enterprise＇s operation into confusion. The paper discussed the necessity and function of accountant accreditation system focusing on special requirements for accountant in managing business.