摘要
近年来,通过在广大地区推行会计委派制的试点工作,形成了委派会计的几种基本模式,取得了积极成效。然而,在实践中也逐步暴露出它的缺陷。本文试就会计委派制在试点中的不适宜性加以总结,并提出解决之道,以供学术界探讨。
In recent years,since the promotion of the accountant appointing system in large region in China,several basic approaches have taken shape,and we have also obtained the positive result.However,the account appointing system has also gradually exposed its weakness in the fulfillment.This paper tries to point these limitations and bring up the solutions.
出处
《山东大学学报（哲学社会科学版）》
北大核心
2002年第6期91-95,共5页
Journal of Shandong University(Philosophy and Social Sciences)
关键词
会计委派制
模式
经济监督
Accountant appointing system
Approaches
Economic monitor
