| 对会计委派制的再认识 |
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| 引用本文： | 郭颖. 对会计委派制的再认识[J]. 徐州工程学院学报, 2006, 21(5): 53-56 |
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| 作者姓名： | 郭颖 |
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| 作者单位： | 淮海战役烈士纪念塔管理局,江苏,徐州,221008 |
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| 摘 要： | 会计委派制实施以来,在提高会计信息质量,加强预算外资金管理和企业内部经营管理,防止国有资产流失等方面取得了显著的成效,但也存在一些问题。本文作者在深入实践调研的基础上,对会计委派制进行了再思考,分析了推行会计委派制需要解决的若干问题,并针对这些问题提出了四点建议。
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| 关 键 词： | 会计 委派制 认识 |
| 文章编号： | 1673-0704（2006）05-0053-04 |
| 收稿时间： | 2006-02-04 |
| 修稿时间： | 2006-02-04 |
Reconsidering the Accountant Appointment System |
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| GUO Ying. Reconsidering the Accountant Appointment System[J]. Journal of Xuzhou Istitute of Technology, 2006, 21(5): 53-56 |
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| Authors: | GUO Ying |
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| Abstract: | Since its establishment,the accountant appointment system has been effective in improving the quality of accounting information,enhancing the management of extra expenditure and internal operation,and preventing the outflow of state-owned assets.However,there are still problems with the system.With reflections based on practice and investigations,this paper analyzes a couple of problems needed to be solved in this system and accordingly puts forward four proposals. |
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| Keywords: | accountant appointment system considering |
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