摘要
针对地勘单位多种经营实体在财务监控中出现的诸多问题,认为实行会计委派制是地勘单位改制过程中加强对多种经营财务监控的一种有效途径,在论述了实行会计委派制度的意义和效果的基础上,结合地勘单位财务管理的实际情况提出了实行会计委派制度的具体思路和设想。
Aimed at a good many problems present to financial control in diversified entities, the author thinks that to carry out accountant appointment system is a kind of efficient path to strengthen diversification financial control during the system converting course of geological exploration units. After discussed the significance and effect of the accountant appointment system, put forward the reason and assumption to carry out the system incorporated with practical situation of financial management in geological exploration units.
出处
《中国煤田地质》
2005年第5期136-138,共3页
Coal Geology of China
关键词
财务管理
监控
会计委派
多种经营实体
地勘单位
financial management
supervisory, control
accountant appointment
diversified entity
geological exploration unit
