论文部分内容阅读
会计委派制能提高企事业单位会计人员的独立性,保障委派会计依法独立行使职权,强化会计的核算和监督职能,抑制编制虚假会计信息的现象,提高会计信息的真实性和完整性。文章首先简要介绍了会计委派制,分析了会计委派制在实施过程中存在的问题,最后提出了完善会计委派制的对策。
Accounting appointment system can improve the independence of accountants in enterprises and institutions, to ensure the appointment of accountants to exercise their powers independently and in accordance with the law, strengthen the accounting accounting and supervision functions, suppress the phenomenon of false accounting information, improve the authenticity and integrity of accounting information. The article first briefly introduces the accounting appointment system, analyzes the accounting appointment system in the implementation process of the problems, and finally proposed the perfect accounting appointment system.