就违纪违规浅谈会计群体

Contrary discusses Accountant shallowly on the violation of regulations the community

近年来，我们就如何预防和遏制腐败问题上作了一些探索，如目前一些地区推选的会计委派制，就是一种比较科学的管理会计人员的制度。委派会计的试行，对保卫国家资产，保证税收收入，铲除”小金库”遏制银行高利贷的随意性，对国有资产的保值、增值起到了“防火墙”的作用，减少了经济案件的发生。会计委派委派制改变了过去企（事）业单位自己任命会计主要负责人的做法，委派人员的工资福利不是直接与派驻单位的经济效益挂钩，使委派人员的身份、地位和权限比较超脱，有郊地解决了长期存在的会计人员对会计制度“执行难、难执行”的局面，委派会计站在监管的角度促使派驻单位遵纪守法，不仅对保护国有财产的安全、完整起到了“防患于未然”的作用，而且对保障国家税收如数上缴，为企事业单位经营提供可靠的数据和资料，确保会计信息质量起到了促进作用。

In recent years,how did we on prevent and in the containment problem of corruption have made some explorations, like present some area electing accountant delegates the system, was one kind of quite scientific management accounting personnel＇s system. Delegates accountant the implementation, to defends the national property,guaranteed the tax revenue income,the eradica- tion＂ the little strongbox＂ contains the bank usury the capriciousness,to the state asset guarantees price,rises in value ＂the fire- wall＂ the function, reduced the economical case occurrence. Accountant the assignment system changed the past business （matter） industry unit to appoint accountant the main person in charge＇s procedure, delegated the personnel the wages and welfare is not directly with accredits the unit the economic efficiency suspension hook, caused to delegate the personnel the status, the status and the jurisdiction quite is unique, has the suburb to solve the long-standing accounting personnel ＂carried out difficultly to the accounting system, difficult to carry out＂ the aspect,delegated accountant to stand in the supervising and managing angle urges to accredit the unit to observe law and dis- cipline, not only to protected the state-owned property the security, the integrity plays ＂prevented accidents before they occur＂ the role, mo- reover to safeguarded national tax revenue like number turning in, managed for the enterprises and institutions provides the reliable data sumThe material,guaranteed the accounting information quality to get up the promoter action.