对会计委派制相关问题的认识

Issues involving in accounting delegation system

会计委派制这种创新的会计人员管理机制,不仅具有一定的理论基础,而且在一些省市已取得了一定试点成效。它既是一个系统工程,也是一个实践工程,进一步在全国范围内推行深化还需要更多人的对其相关问题不断研究和加深认识,从而不断完善。

Accounting delegation sytstem,a new type of administration system for accountants,based on certain theoretical foundation,has achieved some effectiveness in many places.It is not only a systemetic engineering,but also a practical engineering. In order to have further promotion within the whole nation,more efforts will be required to study the related issues.