摘要
作为国有企业内部控制,保障国有资产安全、增值,监督和提高国有企业会计信息真实性的重要手段,会计委派制在全国已广泛试点并积极推广.本文就会计委派制进行探讨,以进一步加强对会计委派制的认识与理解.
As an important means of internal control of nationalized enterprise, ensuring the securety of nationlized captical and in-creasing its in value, and supervising and improving the truthfulness of accounting information, system of accounting appointment has been experienced widely and spreaded actively in our country. This article will dislluss about system of accounting appointment, so as to strengthen the understanding to it.
作者
梅生
MEI Sheng(Xinxiang 1st Chemical Engineering Central Station, Xinxiang 453000, China)
出处
《平原大学学报》
2004年第2期20-21,共2页
Journal of Pingyuan University
关键词
会计委派制
国有企业
会计信息
信息真实性
内部控制制度
监督机制
system of accounting appointment
internal control of enterprise
the truthfulness of accounting information