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浅谈行政事业单位会计委派制的必要性
引用本文:黄秀娟. 浅谈行政事业单位会计委派制的必要性[J]. 陕西科技大学学报, 2003, 21(5): 119-120
作者姓名:黄秀娟
作者单位:陕西科技大学财务处 陕西
摘    要:会计委派制是加强会计管理,提供真实会计信息的有效手段,具有坚实的理论基础,因此行政事业单位必须实施会计委派制。

关 键 词:行政事业单位 会计委派制 会计管理 会计监督
文章编号:1000-5811(2003)05-0119-03
修稿时间:2002-12-18

ON NECESSITY OF ESTABLISHING ACCOUNTANTS ASSIGNMENT SYSTME IN GOVERNMENT-ADMINISTERED ORGANIZATIONS
HUANG Xiu-juan. ON NECESSITY OF ESTABLISHING ACCOUNTANTS ASSIGNMENT SYSTME IN GOVERNMENT-ADMINISTERED ORGANIZATIONS[J]. Journal of Shaanxi University of Science & Technology(Natural Science Edition), 2003, 21(5): 119-120
Authors:HUANG Xiu-juan
Abstract:An effective measure to strengthen the accountancy management and provide true accountancy information is to set up a system of government-appointed accountants. The writer of this article discusses about the theory and principles of this policy. Therefore, it is imperative for organizations under government jurisdiction to adopt the system of government-assigned accountants.
Keywords:system of government-sent accounting representatives  accountancy information  supervision  management (administration)
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