经济特区行政事业单位会计委派制初探

本文从会计委派制的定义和在行政事业单位推行的重要意义开始,分析近年来在国有企业和部分内地行政事业单位试点会计委派制取得的成绩和存在的不足,逐步深入探讨在经济特区的行政事业单位借鉴港澳的新近经验,结合特区的实际情况和财政体制改革、政府采购改革及国库集中支付制度改革,试点推行会计委派制的有效途径和具体运做方式,为经济特区的行政事业单位会计管理制度改革寻求适合的发展道路。

Probing into special economy zone administrative unit's accountant accreditation system

After discovers the definition of accountant accreditation system and the important signification of carrying out it in administration enterprises, the thesis analyses both achievements and shortcomings of accountant accreditation system in some national enterprises and administration enterprises for experiment. Then, according to the reform of finance system, government purchasing and exchequer centralize payment, discusses the experiences of using reference of Hongkong and Macao, the efficient approaches and operation measures to carry out the accountant accreditation system. The aim of the thesis is to seek a suitable approach for accountant accreditation system reform of administration enterprises in special economic zone.