对“会计委派制”有关问题的思考

Thinking about Some related Problems of "Accounting Appointment System

本文在论述会计委派制的必要性、重要性基础上，指出应区分企业与非企业，国有企业与非国有企业，并分别采取不同的模式，强化财务总监的效能，明确财务总监的职责权利，为强化会计监督发挥作用。

The article is about the necessity and importance of the' Accounting Appointment System'. The author thinks that the enterprises and the nonenterprises, the state-owned enterprises and the nonstateenterprises should be distinguished from each other, and the different models should be taken. Only in this way can we strengthen the financial supervising function and make clear the duty of it.