对施工企业内部推行会计委派制的探讨

Discussion on practicing accountant appointment system in construction enterprises

施工企业内部推行会计委派制 ,有利于施工企业加强管理 ;便于企业强化资金管理 ;有利于强化会计监督 ,保证会计信息质量 ;还有利于会计人员努力提高自身的业务素质和职业道德水平。必须有效解决会计委派制推行过程中遇到的问题。使委派会计有效地解决企业负责人观念的转变和对该制度的高度认识 。

It is useful to practice accountant appointment sys tem in construction enterprises.It can strengthen enterprise administration and financial administration, can en force supervision over accountants to guarantee account information quality. It is also useful for accountants to improve professional quality and ethics. It is necessary to solve effectivelythe problems met during the course of practicing accountant appointment system. The accountant appointed should be able to change effectively the enterprise sup ervisors' concept and improve their recognition to such system, and at last real ize the standardization of the enterprise economic administration.