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黄敦良、康勤辉在《内蒙古财会》今年第3期上发表丁《对会计管理体制改革的思考》一文。文章认为,可以设想建立一种“政府会计国家委派制+会计企业化+企业财务监督员委派制”的新型会计管理体制。所谓政府会计国家委派制,就是对全额预算管理单位和差额预算管理单位的会计实行国家委派。因为这些一单位会计的对象是预算资金运动,为了管好国拨资金,监督这些部门的经济活动,会计实行独立,既不违反会计本身的科学规律,也不会与当前改革发生冲突。因此是完全可以付诸实施的。
Huang Dunliang, Kang Qinhui in “Inner Mongolia Finance and Accounting,” the third issue of this year, published Ding “on the accounting management system reform,” a text. The article believes that we can imagine the establishment of a new type of accounting management system of “government accounting country appointments system + accounting enterpriseization + corporate financial supervisors appointments system.” The so-called government appointing a national appointee system means exercising state appropriation on the accounting of the full budget management unit and the difference budget management unit. Because the target of these units is the movement of budget funds, in order to manage the funds allocated by the state and supervise the economic activities of these departments, the accounting independence does not violate the scientific laws of accounting itself or conflict with the current reforms. So it is entirely possible to put it into practice.