对会计委派制的看法

Taking about Accountant Appointed System

分析了当前会计委派制试点工作的积极作用以及委派会计与监督企业之间的关系,指出了会计委派制作为一种新的会计管理模式,在实施过程中存在的不足,尚需不断地改进和完善。

This paper analyzes active action of accountant appointed system in the experimental unit and the relationship between appointed accountants and ent erprises, points out that as a new managing mode, accountant appointed system ha s some defects in the implementation process and needs continuous improvement.