摘要
本文剖析了会计委派制与现行法律相悖、与其理论依据相矛盾、与会计管理职能相背离、与现代企业制度建设背道而驰等问题,并提出了具体的解决措施。
This theme analyzes that the accounting appointemnt system disagrees with current laws, accounting theory basis, accounting managerial functions and modern enterprise system and puts forward solved measure in detail.
出处
《广东技术师范学院学报》
2003年第3期19-21,共3页
Journal of Guangdong Polytechnic Normal University
关键词
会计委派制
国家主体论
三重主体权益观
制度机制
Accounating Appointment system
nation main body
trilayer main body rights and interests
system mechanism
