摘要
会计委派制是会计管理体制的重大改革,从根本上改变了原有会计人员的依附地位,是治理会计信息失真,完善财务监管制度的有效措施之一.建立健全会计委派制度是关键.
Accountant appointing system is an great reform in the administrative system of accountants, has essentially changed the attaching position of the original accountants, one of effective measures to bring under control deformation of accounting information and better financial supervision system, and a key to perfecting the accountant appointing system.
出处
《宁德师专学报（自然科学版）》
2003年第4期392-395,共4页
Journal of Ningde Teachers College(Natural Science)
关键词
会计委派制
意义
问题
对策
accountant appointing system
meaning
problem
countermeasure
