| 探析会计委派的研究 |
| |
| 引用本文： | 靳丽娟.探析会计委派的研究[J].价值工程,2011,30(3):6-6. |
| |
| 作者姓名： | 靳丽娟 |
| |
| 作者单位： | 河南盛威会计师事务所有限公司,郑州,450000 |
| |
| 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。
|
| 关 键 词： | 会计委派制 成本 效益 分析 |
Study on Accountant Assignment |
| |
| Jin Lijuan.Study on Accountant Assignment[J].Value Engineering,2011,30(3):6-6. |
| |
| Authors: | Jin Lijuan |
| |
| Institution: | Jin Lijuan(He'nan Shengwei Accountant's Firm Co.,Ltd.,Zhengzhou 450000,China) |
| |
| Abstract: | The paper discussed the feasibility of accountant assignment system from the angle of cost benefits analysis.The paper points out that accountant assignment system played an important role at supervision China's present financial situation.But the accountant assignment system is implemented by the government department which is not in line with enterprise development direction.With China's economy development and the establishment and improvement of accountant markets,accountant assignment system will withd... |
| |
| Keywords: | accountant assignment system cost benefits analysis |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
