摘要
针对地勘单位财务管理和监督的不同形式,结合河北物测队多年财务管理实际情况和经验,认为实行会计委派制是地勘单位财务管理改革的方向,提出会计委派制与强化会计监督有着密切联系,会计委派制为会计监督创造较好的会计环境,地勘单位要加强该方面的研究和应用。
In allusion to different forms of geological exploration unit financial management and monitoring,combined with the team's financial management practice and experiences in many years,the author considered that the accountant appointment system is the way in geological exploration unit financial management reform.There is close relation between accountant appointment system and accountant monitoring strengthening,the system can create better accounting environment for accountant monitoring,and thus geological exploration units need to strengthen research and application in these aspects.
出处
《中国煤炭地质》
2006年第S1期106-107,共2页
Coal Geology of China
关键词
会计监督
会计委派
会计环境
地勘单位
accountant monitoring
accountant appointment
accountant environment
geological exploration unit