摘要
对会计人员委派制的必要性、可行性及存在的问题进行了探讨和分析,指出会计委派制是我国企业深化改革的要求,在实施过程中应注意出现的问题,不断总结经验,使之成为深化改革的推动力。
This paper probes into and analyzes on the necessity, feasibility and existing problems of the accountant appointing system, and points out that the accountant appointing system is the requirement of the deepening of the reform of our country's enterprises, and in the course of its practice, should sum up the experiences continuously, and make it become the pushing force of the deepening of the reform.
出处
《科技情报开发与经济》
2005年第10期115-116,共2页
Sci-Tech Information Development & Economy
关键词
会计委派制
会计信息
会计监督
accountant appointing system
accounting information
accounting supervision