| 会计委派的成本效益分析 |
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| 引用本文： | 刘英,付金良,钟宁. 会计委派的成本效益分析[J]. 当代经济管理, 2003, 25(6): 67-72 |
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| 作者姓名： | 刘英 付金良 钟宁 |
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| 作者单位： | 1. 西南交通大学,经济管理学院,四川,成都,610031
2. 南瑞继电保护公司,江苏,南京,210003 |
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| 摘 要： | 从成本效益分析的角度探讨会计委派制的可行性。认为,会计委派制对我国目前的财务监督起到了相当大的作用,但会计委派制由政府部门实施,不符合现代企业发展方向。随着我国经济的发展,会计人才市场的建立和完善,会计委派制将退出历史舞台,逐渐被会计行业监督所替代。
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| 关 键 词： | 会计委派制 成本 效益 分析 |
| 文章编号： | 1003-3920(2003)06-0067-06 |
Analysis on the System of Sending and Assigning Accountants |
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| LIU Ying FU Jin-liang ZHONG Ning .School of Economics and Management South West Jiao tong Universit y Chengdu China .Nanri Electric Circuit Pro-tecting Company Nanjing China. Analysis on the System of Sending and Assigning Accountants[J]. Contemporary Economic Management, 2003, 25(6): 67-72 |
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| Authors: | LIU Ying FU Jin-liang ZHONG Ning .School of Economics and Management South West Jiao tong Universit y Chengdu China .Nanri Electric Circuit Pro-tecting Company Nanjing China |
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| Affiliation: | LIU Ying 1 FU Jin-liang 1 ZHONG Ning 2 1.School of Economics and Management South West Jiao tong Universit y Chengdu610031 China 2.Nanri Electric Circuit Pro-tecting Company Nanjing210003 China |
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| Abstract: | This thesis analyzes the feasibility of the system of sending&assigning accountants from the point of view of the c ost and benefit.The authors think the system has worked powerfully upon domest ic financing intendance.But it is operat-ed by the government which does n ot conform to the devel-opent of the modern enterprises.With the economic develop-ment as well as the building and improvement of the accoun-tant ma rket in China the system will be cancelled.Instead the intendance among the v ocation will be the important measure. |
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| Keywords: | the system of sending&assig ning accountants cost benefit |
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