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《会计法》规定:“会计人员按照干部管理权限任免,企事业单位会计机构的负责人、会计主管人员的任免应经过上级主管单位的同意。”根据此规定,笔者认为:会计人员可以实行委派制,并且这也是解决目前会计监督严重弱化的一个有效办法。 一、实行会计人员委派制的必要性 1.实行委派制是加强国有资产管理的需要。众所周知,目前我国国有资产流失严重,其重要原因之一就是会计人员监督不力。
Accounting Law stipulates: “Accounting personnel shall be appointed or removed in accordance with the powers of management of cadres, and the appointment and dismissal of persons-in-charge and accounting executives of enterprises and public institutions shall be subject to the approval of higher-level competent authorities.” According to this provision, the author believes that the accountants can practice the appointment This is also an effective solution to the current serious weakening of accounting supervision. I. The Necessity of Practicing the Appointment System of Accountants 1. The implementation of appointment system is necessary to strengthen the management of state-owned assets. As we all know, at present, one of the important reasons for the serious loss of state-owned assets in our country is the poor supervision of accountants.