会计委派制成因及意义探析

On the Causes of Accountant Delegation and Its Significance

实行会计委派制 ,通过改变会计人员的隶属关系 ,确保会计人员的独立地位 ,能够有效地进行会计核算和会计监督 ,保证会计信息的真实、可靠 。

By means of accountant delegation,the subordination of accountants will be changed,the accountants will be independent.They will be able to carry out business accounting and business supervision more effectively. Thus, it will be of great importance to make accounting information true and reliable.It will be also helpful and of great significance to regulate socialist market economy.