| 再谈会计委派制 |
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| 引用本文： | 黄化军. 再谈会计委派制[J]. 湖南工业大学学报, 2004, 18(1) |
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| 作者姓名： | 黄化军 |
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| 作者单位： | 重庆工程职业技术学院,重庆,400037 |
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| 摘 要： | 从会计委派制产生的历史背景、作用、存在的问题等方面,对作为防治内部人控制,保证和提高国有企业会计信息真实性重要手段的会计委派制,进行了分析与探讨,以求对我国的会计委派制有一个更为清晰的、客观的认识.
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| 关 键 词： | 会计委派制 作用 问题 改进建议 |
Further Discussion of the System of Sending Accountants over to Enterprises |
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| HUANG Hua-jun. Further Discussion of the System of Sending Accountants over to Enterprises[J]. Journal of Hnnnan University of Technology, 2004, 18(1) |
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| Authors: | HUANG Hua-jun |
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| Abstract: | The system of sending accountants over to enterprises has been operated in some province of China in order to prevent insiders' purposeful control over accounting work and improve the objectivity in accounting information. Analyzed are social background, effect, existing problems of the system concisely . |
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| Keywords: | system of sending accountants over to enterprises effect problem proposal for improvement |
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