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会计委派作为一种监管方式,在加强国有资产管理、防止国有资产流失等方面起到了积极的作用。但由于直接委派会计人员或集中核算会计委派制本身存在着缺陷,一定程度上影响了政府的监管效果。为此,景德镇市政府提出了一种全新的会计委派监管方式-间接监管制。本文将结合景德镇市事业单位的实际情况,对间接监管制的实现方式及必要性进行了深入的调查和研究,并对加强事业单位的间接监管提出了建议。
As a method of supervision, accounting commission has played a positive role in strengthening the management of state-owned assets and preventing the loss of state-owned assets. However, the direct oversight of accountants or accounting accounting system itself has some flaws, to a certain extent, affected the government’s regulatory effect. To this end, Jingdezhen municipal government put forward a new monitoring method of accounting appointments - indirect regulatory system. This article will combine with the actual situation of Jingdezhen institutions, conducted an in-depth investigation and study on the ways and necessity of realizing the indirect supervision system, and put forward suggestions to strengthen the indirect supervision of the institutions.