摘要
从各层面对会计委派制的可行性进行了研究 ,论证了在信息技术支持下 ,对管理体制进行创新———组建专门的会计服务公司 ,通过签约提供专业化服务 ,可将会计委派人员从九监 九介 境地解脱出来 。
This paper reviews the feasibility of an accountant appointment system from various aspects,and demonstrates that the establishment of accounting service firms under the support of the information technology can eke out the faultiness of the accountant appointment system by providing professional services.
出处
《鞍山钢铁学院学报》
2002年第3期236-240,共5页
Journal of Anshan Institute of Iron and Steel Technology
关键词
会计委派制
产权
信息不对称性
会计服务公司
accountant appointment system
proerty right
information saymmetry
accounting service firm
