| 浅谈对会计委派制的认识 |
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| 引用本文： | 刘岩. 浅谈对会计委派制的认识[J]. 吉林省经济管理干部学院学报, 2002, 16(4): 26-27 |
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| 作者姓名： | 刘岩 |
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| 作者单位： | 东北证券有限责任公司,吉林,长春,130061 |
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| 摘 要： | 会计委派制是针对会计监督薄弱，会计信息失真等问题，采取的一项会计管理制度改革措施。会计委派制作为强化会计监督，提高会计信息质量，加强会计人员管理的重要制度，对我国会计监督机制和会计人员管理体制的完善起到了积极的推动作用。
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| 关 键 词： | 会计委派制 会计监督 管理制度 会计人员 中国 |
| 文章编号： | 1009-0657(2002)04-0026-02 |
| 修稿时间： | 2001-12-06 |
On the Understanding of The Accountant Assingnment System |
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| Liu Yan. On the Understanding of The Accountant Assingnment System[J]. Journal of Jilin Province Economic Management Cadre College, 2002, 16(4): 26-27 |
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| Authors: | Liu Yan |
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| Abstract: | The accoutant assignment system is taken against the problems of the weak accounting supervision, the distortion of accounting information, and so on. It is an important system for strengthening accounting supervision, increasing the quality of accounting information, and improving the staff management. It plays an promoting role in perfecting the supervision system and staff management system. |
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| Keywords: | The accountant assignment system Accounting supervision Management system |
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