摘要
从理论与实际的结合上 ,论述了会计委派制试点的必要性及取得的明显效果 ,指出了存在的主要问题 。
Theoretically and practically, it analyzes the necessity and the achieved obvious effect caused by accountant appointment system at selected experiment points. It puts forward some existing problems and countermeasures relating to them.
出处
《中国煤炭经济学院学报》
2001年第1期34-36,44,共4页
Journal of China Coal Economic College
关键词
会计委派制
试点
评析
对策
accountant appointment system
selected experiment points
evaluation
countermeasures
