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会计师事务所验资诉讼败诉及应对法律责任的探讨
引用本文:钱海燕. 会计师事务所验资诉讼败诉及应对法律责任的探讨[J]. 华东经济管理, 2002, 16(2): 143-145
作者姓名:钱海燕
作者单位:安徽大学,经济学院,安徽,合肥,230022
摘    要:实行会计集中核算制度是建立和完善我国公共财政体系的一项重要措施。当前 ,我国很多地区采取了建立会计核算中心的形式以适应改革的需要。但是 ,由于实施会计集中核算制度是一项制度创新 ,在实践中尚存在许多亟需解决的问题 ,如果这些问题不能得到解决 ,势必会引起实际工作上

关 键 词:集中核算    会计
文章编号:1007-5097(2002)02-0143-03
收稿时间:2001-02-18
修稿时间:2001-02-18

Some problems to be solved eagerly about carrying out the system of accountant''s centralist accounting
QIAN Hai-yan. Some problems to be solved eagerly about carrying out the system of accountant''s centralist accounting[J]. East China Economic Management, 2002, 16(2): 143-145
Authors:QIAN Hai-yan
Affiliation:School of Economy,Anhui University,Hefei 230022,China
Abstract:Carrying out the system of accountant's centralist accounting is important measure to refrom and improve on the public financial systems in China.Many regions in our country,at present,are faxing the measures of accountant's centralist accounting in order to meet the demands of reform.But the system is a creative one.There are many problems to be solved eagerly in practice.If we could not solve them,it is unavoidable to result in confusions in practice and many unnecessary troubles.They would lead our reform to an end at last.On the basis of them,the author analyzed them and put forward some reform suggestinos in this article.At the same time,he also wanted to get some other suggestions from readers to be discussed together.
Keywords:centralist accounting  accounting
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