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企业会计统管委派制度,是我国社会主义初级阶段市场经济建立过程中法制建设尚不健全情况下一种特殊的会计管理体制。军队不再从事经商活动后,要“管住、办好”保留的保障性、福利性企业,巩固不经商成果,就必须加强对企业的管理,适时调整会计管理机制。就此而言,在军队保留企业中实行会计统管委派制度,不失为一种较好的会计管理体制。
The system of appointing and managing enterprises accounting is a special kind of accounting management system under the imperfect legal system construction in the process of establishing market economy in the initial stage of our country’s socialism. After the military ceases to engage in business activities, it is necessary to “safeguard and preserve” the guaranteed and welfare enterprises retained and to consolidate the achievements of non-commercial operation. Therefore, the management of enterprises must be strengthened and the accounting management mechanism adjusted in due course. In this regard, it is a good accounting management system to implement the system of appointment and dismissal of accounting in the army retention enterprises.