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一、会计委派制的具体操作 1、明确会计委派制的委派主体和管理主体笔者认为,会计委派制的委派主体是财产的所有者。在实践中,应依具体情况而定。国有企业由当地国有资产管理公司委派会计;股份制企业由其董事会委派会计;行政事业单位由同级财政部门委派会计;乡镇企业或集体企业由当地政府和股东联合组织委派会计。总之,谁是企业所有者的全权代表谁就是会计的委派部门。委派部门负责从会计管理机构中挑选会计并派往企业,负责委派会计的奖惩、任免。目前,我国企业除上市公司管理体制比较健全外,其它国有企业管
First, the specific operation of the accounting appointments system 1, a clear accountant-appointed delegate the main body and management of the author The author believes that the appointing accountants appointed the main body is the owner of the property. In practice, it should be based on the specific circumstances. State-owned enterprises are appointed by local state-owned asset management companies; joint-stock enterprises are appointed by their board of directors; administrative units are appointed by financial departments at the same level; and township and village enterprises or collective enterprises are appointed by local governments and joint stockholders. In short, who is the plenipotentiary of the business owner is the accounting department. Appointment department is responsible for selecting accounting from accounting management institutions and sent to the enterprise, responsible for the appointment and dismissal of accounting rewards and dismissals. At present, except for the sound management system of listed companies in our country, other state-owned enterprises are in charge of management