对行政事业单位的会计委派和财政集中支付都是针对目前财政工作现状而进行的改革,那么,哪种制度好推行或推行的效果更好呢?笔者在此谈些看法。 (一)从作用上看。对行政事业单位进行会计委派是通过会计管理机构对各机关、部门的会计人员进行统派统管,会计人员的人事、工资等关系都留在委派机构,对被委派单位实施监督并对其财务情况负责。委派到某单位的会计人员不受被委派单位领导的直接控制,单位利益也与其无关,因此有可能更好地行使自己的职责,更好 The accounting appointments and centralized fiscal payments to administrative institutions are all aimed at the current reform of the state of financial work. So, what kind of system is better to carry out or promote? The author here makes some comments. (A) from the role of point of view. Accounting for the administration of the administrative unit is through the accounting management agencies of various agencies, departments of the accounting staff unified control, accounting personnel personnel, wages and other relationships remain in the delegating agency, the commissioned units to supervise and responsible for their financial situation . Accountants assigned to a unit are not subject to the direct control of the head of the unit being delegated, and the interests of the unit are also unrelated to it, so it is possible to better exercise their duties better