摘要
本文从会计委派制产生的背景和运作形式入手 ,探讨了在国有大中型企业中实行财务总监制的问题。
Starting with the background under which the accountant appointment system occurs,this article probes to the issues of the establishment of the financial supervision system in the large-medium SOEs.
出处
《辽宁财专学报》
2001年第4期48-49,共2页
Liaoning Financial College Journal
关键词
会计委派制
财务总监制
国有大中型企业
中国
accountant appointment system
financial supervision system
large-medium SOEs
