View on the accountant accreditation system in enterprise;
正确认识企业会计委派制
In this paper,the author explains the meaning of the accounting accreditation system,and discusses how the system operates,how to balance the system and enterprise financial affairs management.
(广州市公路管理局,广东广州510080)会计信息失真现象极大地影响了改革的顺利进行,要解决这一难题,保证会计信息客观真实的重要方法就是推行会计人员委派制。
But unrestricted delegation may lead to privilege proliferation and breach the security of information systems.
委派(delegation)允许特权在主体间传播,是信任管理系统实现跨域授权的核心机制,但不加限制的委派可导致特权扩散,削弱了信息系统的安全性。
The construction of independent directors appointment is analyzed in this paper.
要从根本上确保独立董事的独立性,必须切实改革现行的董事制度,实行独立董事委派制。
This paper introduces the present condition of project financial management in the highway engineering construction enterprise, pointing out the existent problem,and expounding project appointment system of financial persons to solve problem, as result of putting into practice and pointing out the noticeable problem in the proces
文中介绍了目前公路工程施工企业项目财务管理的现状,指出存在的问题,并阐述了试用项目财务委派制度解决问题的具体做法、实施效果以及实施过程中要注意的问题。
Aimed at a good many problems present to financial control in diversified entities,the author thinks that to carry out accountant appointment system is a kind of efficient path to strengthen diversification financial control during the system converting course of geological exploration units.
针对地勘单位多种经营实体在财务监控中出现的诸多问题,认为实行会计委派制是地勘单位改制过程中加强对多种经营财务监控的一种有效途径,在论述了实行会计委派制度的意义和效果的基础上,结合地勘单位财务管理的实际情况提出了实行会计委派制度的具体思路和设想。
In allusion to different forms of geological exploration unit financial management and monitoring,combined with the team s financial management practice and experiences in many years,the author considered that the accountant appointment system is the way in geological exploration unit financial management reform.
针对地勘单位财务管理和监督的不同形式,结合河北物测队多年财务管理实际情况和经验,认为实行会计委派制是地勘单位财务管理改革的方向,提出会计委派制与强化会计监督有着密切联系,会计委派制为会计监督创造较好的会计环境,地勘单位要加强该方面的研究和应用。
On advantages, disadvantages and scope of application of appointment system of accounts;
会计委派制的利弊与适用范围
On the new reform of the accounting control system-accounting appointment system;
谈会计管理体制的新改革——会计委派制
Since its establishment,the accountant appointment system has been effective in improving the quality of accounting information,enhancing the management of extra expenditure and internal operation,and preventing the outflow of state-owned assets.
会计委派制实施以来,在提高会计信息质量,加强预算外资金管理和企业内部经营管理,防止国有资产流失等方面取得了显著的成效,但也存在一些问题。
A new logic named D1LP-R is provided with the support role delegation based on D1LP.
在委派逻辑(D1LP)的基础上,提出一种支持角色委派的逻辑D1LP R。