| 浅议会计委派制 |
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| 引用本文： | 邹建中.浅议会计委派制[J].嘉兴学院学报,2004,16(5):66-68. |
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| 作者姓名： | 邹建中 |
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| 作者单位： | 中国电子科技集团公司第36研究所,浙江嘉兴,314001 |
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| 摘 要： | 分析了“会计委派制”产生的背景和目前存在的问题．提出了会计体制改革的方向应该是：继续国有企业的体制改革，特别是股份制改革；建立司法监督、行政监督、社会监督和企业内部会计监督相结合的的监督管理体系；建立一种“立法型”的会计监督模式。
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| 关 键 词： | 会计委派制 背景 弊端 会计体制改革 |
| 文章编号： | 1008-6781(2004)05-0066-03 |
| 修稿时间： | 2004年6月5日 |
A Brief Discussion of Accountant Assignment System |
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| ZOU Jian-zhong.A Brief Discussion of Accountant Assignment System[J].Journal of Jiaxing College,2004,16(5):66-68. |
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| Authors: | ZOU Jian-zhong |
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| Institution: | ZOU Jian-zhong |
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| Abstract: | The paper analyzes the background of the accountants assigning system and the problems in the current system. The accounting system should be reformed. The reform of the state-owned enterprises should go on, especially the reform of the stock system. A supervision system should be set up, which should consist of the judicial supervision, administrative supervision, social supervision and legislative accounting supervision within enterprises. |
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| Keywords: | accountants assigning system background shortcomings reform of the accounting system |
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