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在中纪委及国务院有关部门的推动下,经过几年的探索,会计委派制试点工作已在全国多个省、市稳步推开,并取得了很大成效。从已开展会计委派制试点工作的浙江、江苏、黑龙江、安徽、山东、湖南、湖北、上海、内蒙古、重庆、江西、云南等地的情况看,试点工作正向纵深方向发展,试点范围不断扩大,委派人数逐渐增多,截止1999年底,全国试点范围扩大到1575个地级区(市、部门)和26726个县(市、部门),委派会计人员增加到60201人;委派形式不拘一格,管理制度逐步完善,如一些地区相继建立了委派人员交流制度、回避制度、述职制度、重大事项报告制度,推动了试点工作的不断深化,积累了许多经验。本刊特选取在2000年全国会计管理工作会议上组织交流的五篇典型材料,作一集中介绍。
Under the impetus of the Central Discipline Inspection Commission and the relevant departments of the State Council, after years of exploration, the pilot program of appointing accountants has been steadily opening up in many provinces and cities across the country and great achievements have been made. From the situation of Zhejiang, Jiangsu, Heilongjiang, Anhui, Shandong, Hunan, Hubei, Shanghai, Inner Mongolia, Chongqing, Jiangxi and Yunnan which have carried out the pilot program of appointing accountants, the pilot projects are developing in depth and the scope of the pilot projects is constantly expanding , The number of delegates gradually increased. As of the end of 1999, the pilot area in the country had been expanded to 1575 prefecture-level districts (cities and departments) and 26,726 counties (cities and departments), and the number of accredited accountants increased to 60,201. The accreditation style was eclectic and managed The system has been gradually perfected. For example, some regions have successively set up a systems for reporting personnel appointments, evasion systems, debriefing systems and reporting systems for major issues, and have promoted the deepening of pilot projects and accumulated many experiences. Selected articles selected in the 2000 national accounting management conference organized the exchange of five typical materials for a focused introduction.