摘要
文章通过理论分析探讨了在我国实行会计委派制的必要性 ,目前会计委派制的形式及存在的主要问题 。
This paper gives a theoretical analysis of the necessity of having an accounting designation system in China, the forms of accounting designation system and some existing problems with the system in China. Some countermeasures are proposed in the paper.
出处
《宁波大学学报（人文科学版）》
2004年第2期98-101,共4页
Journal of Ningbo University：Liberal Arts Edition
关键词
会计委派制
必要性
问题
对策
Accounting designation system
necessity
problems
countermeasures
