摘要
由于会计监督机制不健全，使得我国社会经济生活中出现了许多亟待解决的问题。为了强化会计监督，充分发挥会计的监督职能，本文论述了在我国实行会计委派制的必要性和理论依据。
Many questions are to be resolved in our social and economical life be cause of the imperfect supervision system.. In order to emphasize accounting sup ervision and perfectly strengthen accounting function, the essay deals with the necessity and the basis of the theory to implement the accounting appointment system.
出处
《中国矿业大学学报（社会科学版）》
2000年第4期84-88,共5页
Journal of China University of Mining & Technology(Social Sciences)
