强化委派会计的管理功能

会计委派制是在两权分离的情况下 ,所有者为保全资产、加强对经营者行为进行监督的有效形式 ,也是会计人员管理体制改革的一种尝试。但是 ,在实施过程中 ,委派会计参与单位管理与决策的职能弱化 ,使其作用大打折扣。因此 ,必须采取相应的改进措施 ,最大限度地发挥财务管理工作在合理配置资源、提高资金使用效益过程中的作用。

Strengthen the Administrative Function of Appointed Accountant

Appointed accountant is an effective form through which the asset owners of the enterprises protect their assets under the system of "two-power separation" and an attempt to reform the managing system of accounting. But in the practice of reforming the accounting system, the function of the appointed accountant's participating in the management and decision-making is reduced. Therefore,we should adopt some correlative measures to improve this,and to fully exert the function of financial management in the process of optimizing social resources and enhancing capital benefits.