试论会计委派制

DISCUSSION ON THE SYSTEM OF ACCOUNTING APPOINTMENT

会计委派制是在当前社会经济环境下为维护财经纪律防止会计信息失真而实行的一种会计管理办法 ,文章着重阐述了会计人员选用和会计委派制的实施 ,并对实行会计委派制的利弊进行了分析。

Accounting appointment system is a kind of management method of safeguarding financial regulation so as to prevent untrue accounting information under the current social and economic circumstance. The paper focuses on the choice of accountants and the implement of accounting appointment system, and it also analyses the advantage and disadvantage of accounting appointment system.