| 正确认识企业会计委派制 |
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| 引用本文： | 孙莉晶.正确认识企业会计委派制[J].企业技术开发,2005,24(8):85-86,93. |
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| 作者姓名： | 孙莉晶 |
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| 作者单位： | 陕西金堆城钼业公司财务处,陕西华县714200 |
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| 摘 要： | 企业委派制在试行中虽取得了一定的成效,但却忽视了该制度存在的一些问题。文章对企业委派制的利弊进行了分析,指出在对企业委派制的积极作用应予以肯定的同时熏还应清醒地认识到会计委派制所造成的负面影响。
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| 关 键 词： | 企业 会计 委派 问题 |
| 文章编号： | 1006-8937（2005）08-0085-02 |
| 收稿时间： | 2005-04-15 |
| 修稿时间： | 2005-04-15 |
View on the accountant accreditation system in enterprise |
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| Sun LiJing.View on the accountant accreditation system in enterprise[J].Technological Development of Enterprise,2005,24(8):85-86,93. |
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| Authors: | Sun LiJing |
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| Abstract: | The Accountant Accreditation system is thought as all-purpose and its deficiency is neglected by some people, because it has some virtues in practice. Advantages and disadvantages of the system is discussed in the paper. The author points out that not only some virtues of the system should be recognized, but also do its disadvantages. |
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| Keywords: | enterprise accountant accreditation problem |
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