| 会计委派制初探 |
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| 引用本文： | 郭晓光.会计委派制初探[J].辽宁科技学院学报,2004,6(2):50-51. |
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| 作者姓名： | 郭晓光 |
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| 作者单位： | 本溪市供热总公司,财务处,辽宁,本溪,117022 |
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| 摘 要： | 实行会计委派制是从会计人员的管理体制上解决会计监督职能弱化,保证会计信息真实、准确、完整,为国家政府的重大决策提供准确依据的一项政策性很强的复杂工作.推行会计委派制能提高资金使用效益,保证会计信息的质量,推动党风廉政建设,加强政府宏观调控能力.
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| 关 键 词： | 会计委派制 监督 信息 决策 廉政 |
| 文章编号： | 1008-3723(2004)02-0050-02 |
| 修稿时间： | 2004年1月18日 |
The Basic Research on the System of Accountant-Authorizing |
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| GUO Xiao-huang.The Basic Research on the System of Accountant-Authorizing[J].Journal of Liaoning Institute of Science and Technology,2004,6(2):50-51. |
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| Authors: | GUO Xiao-huang |
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| Abstract: | The application of accountant-authorizing is to solve the problem of functional eeakness in the weakness of accountant managements,so as to guarantee the truthfulness,actuation and integration of accounting information,and also is considered a complex job with sense of national polices for the national significant decision of the state.The widespread application of the system will surely increase the rate of capital running,guarantee the quality of accounting information,consolidate the anti-corruption construction of Party,and strengthen the capability of government macro-adjustment. |
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| Keywords: | Accountant-authorising system Supervision Information Decision-making Clean administration |
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