关于会计委派制的若干思考

Several thoughts on accounting appointing system

分析了实施会计委派制的动因 ,论述了会计委派制的理论依据及其主要内容 ,指出了会计委派制存在的问题 ,提出了解决委派会计的管理主体、职责权限和人事管理问题的对策。

The cause for carrying out the accounting systeming is analysed.The theoretical grounds and main contents are discussed.The existing problems are pointed out.The countermeasures for solving problems of management body of appointing accounting,scope of offical duty,and personnel administration are raised.