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会计委派制在西方国家普遍应用,我国会计委派制从1998年在一些地方试行来,效果显著,现已在全国范围内推广。当前施工企业会计委派制还存在一些问题,我们应不断总结、不断完善,在施工企业积极推行会计委派制。
Accountant appointing system is widely used in western countries. Our accountant appointing system has been piloted in some places since 1998 and has achieved remarkable results. Now it is popularized nationwide. At present, there are still some problems in the accountancy appointing system of construction enterprises. We should keep on summarizing and constantly improving and actively promote the appointment of accountant commissions in construction enterprises.