论会计委派制度在金融领域的应用性

The Application of Delegation Accountant System in Financial Field

会计委派制度是西方公司治理结构中所有者约束和监督经营者行为的一种制度。这种制度能否引入到我国的金融领域 ,尤其是金融监管工作中来 ,是一个应该引起我们重视的问题。本文结合梧州辖区农村信用社会计委派制度的实践 ,对这个问题作了肯定的回答。

The delegation of accountants is a system in western corporate governance whereby the owner binds and supervises the management. Whether such a system can be introduced into the financial sector in China, financial supervision in particular, is an issue worthy of attention. This paper gives an affirmative answer after having an insight into the actual practice of such a system in the rural credit cooperatives in Wuzhou.