节点文献
关于会计委派制的探讨
The inquiry about the designation system of accountancy
【摘要】 分析了会计委派制的试点工作在行政事业单位和国有大型企业中所取得的成效 ;指出目前会计委派制尚存在的主要问题 ;提出进一步完善会计委派制的措施和途径 ,以及完善会计委派制的实际意义。
【Abstract】 The Designation System of the Accountancy is an attempt to the administrative departments and the state-owned enterprises, which manages and supervises the financial affairs since our country reformed and opened to the outside world. We’ve got many successful experiences in some experimental units.And it avoided the loss of property and the phenomenon that violates the law and discipline. At the same time, it improved the truthfulness and accuracy of Accountancy data, assuring the investment’s owner’s benefits.Also,the Designation System of Accountancy is a new management system, it needs to be substantiated and completed.
- 【文献出处】 长春工程学院学报(社会科学版) ,Journal of Changchun Institute of Technology , 编辑部邮箱 ,2001年02期
- 【分类号】F233
- 【下载频次】11