摘要
会计监督职能的弱化,严重影响企业财务的真实性,导致国有资产大量流失、企业经营混乱。针对会计工作对企业经营活动的特殊要求,阐述了实施会计委派制的必要性和作用。
Weakening of accounting monitoring function has an important impact on authenticity of an enterprise's finance, which often causes loss of stated -owned assets and puts an enterprise's operation into confusion. The paper discussed the necessity and function of accountant accreditation system focusing on special requirements for accountant in managing business.
出处
《黑龙江电力》
CAS
2007年第6期409-411,414,共4页
Heilongjiang Electric Power
关键词
会计委派制
会计监督
国有资产
accountant accreditation system
accounting monitoring
state- owned assets