会计委派制存在的问题及对策

具体分析了会计委派制的实用价值,并结合其存在的弊端,即缺乏法律依据、与现代企业制度相背离以及不利于充分发挥会计的管理职能,进行了会计委派制的可行性研究,并针对会计委派制的法律依据、职责和权限、实施范围和委派方式等方面提出了完善建议,为加强财务会计管理,进一步探讨和完善会计委派制的理论内容明确了思路。

On the system of accounting appointment

This article analyses the value and shortcoming of accounting appointment concretely, for example, the system of accounting appointment is short of law basis,goes against the system of modern business, and isn't helpful for the accounting management,then gives a scientific discussion on the feasibility of accounting appointment. Facing the law basis, the duty and the right, the range and the way and so on, the system of accounting appointment raises a perfect suggestion in order to strengthen the administration of accounting and perfect the accounting appointment content deeply.