实施会计委派制中存在的问题与思考

Problems in accounting appointment system

本文通过分析会计委派制实施过程中存在的一些问题 ,提出应加强立法 ;根据具体情况委派会计人员 ;加强对委派会计人员的工资、福利、职称、业绩考核。

By analyzing the problems in accounting appointment system, this article advocated strengthening the legislation, appointing proper accountants based on specific situation, and improving the administration of salary, welfare, academic title, appraisal of achievements, responsibility and limits of authority of the appointed persons.