摘要
会计领域出现的会计信息失真、会计造假等现象,不仅给会计工作带来严重不良影响,也对经济管理产生不利后果。其中一个重要原因就是会计监督不力。文章就会计委派制这一新型监督机制的作用及需要注意的问题作了初步探讨。
Out - of - date and false accounting informations occur in accounting field. It does not only influence
accounting work, but also make unfavorable results to economic management. The important reason caused above - mentioned problems is the improper supervision of accountant. The effect and the problems of the new type supervisary system of accountant appointment have been premilinarily discussed.
出处
《天津冶金》
CAS
2000年第1期45-46,共2页
Tianjin Metallurgy