| 试论会计委派制 |
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| 引用本文： | 李宪琛.试论会计委派制[J].中国国土资源经济,2001,14(6):41-44,48. |
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| 作者姓名： | 李宪琛 |
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| 作者单位： | 甘肃省地质调查院 |
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| 摘 要： | 会计委派制是在当前社会经济环境下为维护财经纪律防止会计信息失真而实行的一种会计管理办法,文章着重阐述了会计人员选用和会计委派制的实施,并对实行会计委派制的利弊进行了分析.
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| 关 键 词： | 会计委派制 会计人员 选用 实施 财务监督 |
| 文章编号： | 1005-5908(2001)06-0041-04 |
| 修稿时间： | 2001年2月20日 |
DISCUSSION ON THE SYSTEM OF ACCOUNTING APPOINTMENT |
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| LI Xian-chen.DISCUSSION ON THE SYSTEM OF ACCOUNTING APPOINTMENT[J].Natural Resource Economics of China,2001,14(6):41-44,48. |
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| Authors: | LI Xian-chen |
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| Institution: | Gan Su Provincial Institute of Geological Survey |
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| Abstract: | Accounting appointment system is a kind of management method of safeguarding financial regulation so as to prevent untrue accounting information under the current social and economic circumstance. The paper focuses on the choice of accountants and the implement of accounting appointment system, and it also analyses the advantage and disadvantage of accounting appointment system. |
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| Keywords: | accounting appointment system accountant choice implement financial supervision |
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