摘要
随着社会主义市场经济体制的逐步确立和完善 ,对会计工作提出了新的要求。为了加强会计人员管理 ,强化会计监督 ,从而保证会计信息的真实、可靠 ,在有的地区 ,有的国家企业、国有控股公司已经开始推行会计委派制。会计委派制也成为当前的热门话题之一。
Accounting,the basis of economic work,has become more and more important with the development of economy.The socialist system of market economy being established and improved,there are new requirements for accounting work.Therefore,the system of appointing accountants is being carried out in some state-run enterprises,state controlling companies in some areas for strengthening the management of accountants and inspection of accounting so that accounting information can be true and reliable.The present paper deals with the system under discussion.
关键词
会计信息
会计委派制
会计核算
会计管理
中国
accounting information
system of appointing accountants
accounting calculations
accounting management
