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本文是鉴于我国目前会计信息质量不高、失真现象比较严重的情况 ,结合武警交通部队的实际所撰写的 ,阐述了交通部队实行委派会计制度的好处 :一是会计核算水平明显提高 ;二是使会计人员责任心得到加强。会计委派制度执行过程中存在的主要问题 :一是个别单位会计委派制度流于形式 ;二是个别会计人员的责权受到限制 ;三是会计人员职责不明 ,权限不清 ;四是与委派会计制度相配套的措施还不健全。解决存在问题的对策 :一是组建成立会计公司 ,二是建立健全各项配套措施 ,确保会计委派制度执行起来有章可循、有规可遵。
In view of the fact that the current accounting information in our country is not high in quality and the phenomenon of distortion is rather serious, this article elaborates the advantages of the traffic force in implementing the accreditation accounting system by combining with the actual situation of the traffic police force of Armed Police: firstly, the accounting standard is obviously raised; secondly, Accounting staff’s sense of responsibility has been strengthened. Accounting delegation system implementation process exist in the main issues: First, individual accounting system accustomed to the appointment of units; Second, individual accountants are limited liability; Third, the accountant’s accountability is unclear, the authority is unclear; Fourth, with the appointment accounting system The matching measures are not perfect. Countermeasures to solve the existing problems: First, set up an accounting firm; second, establish and improve various supporting measures to ensure that the accounting appointment system is implemented in accordance with the rules and regulations, rules and regulations can be followed.