摘要
会计委派制对于规范市场经济秩序、强化政府管理职能、提高宏观调控能力、加强国有资产管理、 堵塞会计管理漏洞等方面都具有重要作用。但无限夸大其作用,执行中赶时髦、一刀切,把会计委派制当成是医治会计信息失真的灵丹妙药,无疑是不利于会计委派制实施的,会计委派制只能是企业内部的一项组织制度。
An Appointed Accountant System helps to standardize the market economy, to strengthen government's function, to advance macro regulation and control, to enhance the management of state assets, and to stop faultiness in accounting systems. However, enlarging its function unlimitedly, imposing uniformity on all enterprises, following the fashion, or relying on it completely, will undoubtedly go against its actualization. An Appointed Accountant System should be a built-in system of enterprises.:
出处
《湖北职业技术学院学报》
2002年第2期52-55,共4页
Journal of Hubei Polytechnic Institute
关键词
会计委派制
实施
误区
对策
actualization
Appointed Accountant System
misunderstanding
