摘要
一个时期以来,会计委派制度被许多学者所推崇,也非常时尚。但它有诸多弊端,尤其是对国有企业来讲,会计委派制违反国家相关法律法规,违背会计基本理论,与现代企业制度不符等。归根结底,国企不宜实行会计委派制。
Many scholars have had the greatest esteem for accounting appoint system for a long time. It is very popular. But accounting appoint system has its own disadvantages too. So far as the state enterprise is concerned, it violates the relevant law and regulations, it goes against the basic accounting theory and can't accord with modem enterprise. In the final analysis, it's not suitable for the state enterprise to carry out accounting appoint system.
出处
《漯河职业技术学院学报》
2002年第3期52-54,共3页
Journal of Luohe Vocational Technical College
关键词
国有企业
不宜
实行
会计委派制度
state enterprise
unsuitable
cany out
accounting appoint system