2000年,我们中铁十三局三处对会计委派制进行了积极的探索与实践。从一年的运行情况看,实行会计委派制不仅保证了会计信息的真实和完整,规范和加强了国有资产的管理,而且强化了内部制约机制和外部监督,堵塞财务管理漏洞,从源头上预防了违反财经纪律行为,对促进企业的党风廉政建设起到较好的作用。 1、财会人员的责任感明显增强,敢于负责。实行会计委派制以前,一部分财会人员对企业管理问题重视不够,认为企业管理是领导的事情,作为业务人员完成自己的本职业务工作就可以了。因此,在工作中只关心记账、算账、结账, In 2000, we conducted an active exploration and practice on the accountancy appointment system at three locations of the 13th China Railway Bureau. Judging from the operating conditions of the year, the implementation of the accountant appointing system not only ensures the truthfulness and completeness of accounting information, standardizes and strengthens the management of state assets, but also strengthens the internal control mechanisms and external oversight and blocks loopholes in financial management, preventing from the source In violation of financial and discipline disciplines, to promote the building of a good party style and clean government play a better role. 1, the responsibility of accounting staff significantly increased, dare to be responsible. Before the implementation of accounting appointments system, part of the accounting staff pay insufficient attention to the issue of business management, that business management is the leading thing, as the business staff to complete their own business work on it. Therefore, at work only concerned with accounting, accounting, checkout,