会计委派制在公路系统的实行及效果分析

Execution and Effective Analysis of Accounting Assignment System In Highway System

以烟台市公路管理局为例,阐明了在公路系统实行会计委派制,以强化单位内部会计监督机制、规范会计基础工作,从而在源头上防治腐败、提高会计人员业务水平的现实意义;说明了实行会计委派制的具体做法,包括主管会计委派方式和会计集中核算方式;分析了会计委派制实行的效果和对实行会计委派制的体会。

Take Yantai Highway Administration Bureau as an example, this paper illustrates the practical significance that when the Accounting Assignment is executed in Highway System,it could strengthen the internal accounting supervision mechanism,standardize the accounting basic works,thereby prevent the corruption from origin as well as increase the professional skill of accountants. The detailed way of working in Accounting Assignment System is given which includes the way of chief accountant assignment and the way of centralized accounting. Moreover,this paper analyzes the effect after the Accounting Assignment System is carried out and the author's realization for executing of Administration Assignment System is set forth.