| 对行政事业单位会计委派制的思考 |
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| 引用本文： | 赖秋红.对行政事业单位会计委派制的思考[J].韶关学院学报,2005,26(11):69-71. |
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| 作者姓名： | 赖秋红 |
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| 作者单位： | 韶关学院,财务处,广东,韶关,512005 |
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| 摘 要： | 会计委派制是一种新生事物,尚处于实践探索阶段,需要我们既勇于探索,大胆推进,又要周密安排,谨慎稳妥,不断总结积累经验,正确处理好会计委派制与《会计法》不协调的问题;处理好财务管理与财务会计关系的问题;处理好监督与服务关系的问题。要使会计委派制顺利实行,还必须建设一套完整的制度以构成会计委派制的运行机制。
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| 关 键 词： | 会计委派制 职业道德 腐败治理 制度建设 |
| 文章编号： | 1007-5348(2005)11-0069-03 |
| 收稿时间： | 12 20 2004 12:00AM |
| 修稿时间： | 2004年12月20 |
Thoughts on Appointing System of Accounting in Public Institutions |
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| LAI Qiu-hong.Thoughts on Appointing System of Accounting in Public Institutions[J].Journal of Shaoguan University(Social Science Edition),2005,26(11):69-71. |
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| Authors: | LAI Qiu-hong |
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| Institution: | Office of Financial Affairs, Shaoguan University, Shaoguan 512005, Guangdong, China |
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| Abstract: | Appointing system of accounting is a kind of novelty. During the stage of exploring, following relations should be well arranged: the un-coordinate between the new system and the "Law of Accounting"; relations between financials management and accountant; relations between supervising and service. For developing the appointing system of accounting smoothly, a set of complete operating system is also needed. |
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| Keywords: | appointing system of accounting occupational moral putting an end to corruption system construction |
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