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实行会计委派制度,是加强会计监督和管理的有效形式,是从源头上预防和治理腐败的重要措施。2000年召开的中央纪委第四次全会和国务院第二次廉政工作会议,明确要求在党政机关、财政拨款的事业单位及有政府授权收费或罚没职能的事业单位,继续试行会计委派制度。为贯彻落实中央的部署和要求,现就试行会计委派制度工作提出以下意见。一、充分认识试行会计委派制度的必要性会计工作是经济管理工作的组成部分,在国民经济中发挥着重要的基础性作用。随着社会主义市场经济的发展和依法治国方略的实施,对会计工作的要求越来
The implementation of the accounting appointment system is an effective form of strengthening accounting supervision and management and an important measure to prevent and control corruption from the source. The Fourth Plenary Session of the Central Commission for Discipline Inspection and the second session of the State Council’s Working Conference on Clean and Honest Administration held in 2000 explicitly demanded that the accreditation system for accounting should continue to be piloted in the public institutions and public institutions authorized by the government as well as those funded or financed by the government. In order to implement the arrangements and requirements of the Central Government, we hereby put forward the following opinions on the pilot scheme of appointing commissioners. I. Fully Understand the Necessity of Trial Accounting Appointment System Accounting work is an integral part of economic management and plays an important and fundamental role in the national economy. With the development of the socialist market economy and the implementation of the strategy of governing the country according to law, the demand for accounting work has come