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Analysis on the Accountant Appointment System of Public Institution under the Perspective of Financial Supervision -- Taking the Analysis of Unit C as an Example

Wenwen Qian

Abstract

Strengthening the supervision of finance and accounting means the implementation of the internal supervision responsibility for organizations. As an effective way of internal supervision of accounting in public institutions, however, the working mechanism and supporting construction of accountant appointment system,are not mature. This paper takes Unit C as an example to analyze the accounting appointment system, and puts forward relevant suggestions for the improvement of it.

Keywords

Financial Supervision; Accounting Appointment System

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References

General Office of the CPC Central Committee, General Office of the State Council. Opinions on Further Strengthening the Supervision of Finance and Accounting (No. 4, 2023).

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Huang JB. Analysis of the Applicability of Accounting Appointment System from its advantages and disadvantages [J]. Financial Supervision 2014 (11).

Zhou H. Evaluation of French public accounting system [J]. Accounting Research. 2001(3).

DOI: https://doi.org/10.18686/aat.v5i3.2003

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