浅谈规范会计委派制

On Regulating Accountant Designation Institution

在现代企业制度及市场经济下实行会计委派制是十分必要的。会计委派制的实行并不否定会计主管制,二者各有所长,相互补充,不可替代,关键在于如何更好运用。

It is very necessary to implement accountant designation institution in the context of modern enterprise system and market economy.The Implementation of accountant designation institution does not negate accountant responsible institution.Both of them have their respective advantages and can supplement to each other,but cannot substitute for each other.The key lies in how to mediate and make a better use of them.