摘要
会计委派制作为我国会计人员管理体制改革的新思路，对强化会计监督，提高会计信息质量，加强会计人员的管理等方面起到了积极的作用。但会计委派制在理论和实践运用中尚存在不足，本文就会计委派制的完善措施进行初探。
As a new thought on the system reform of the management of accountants, the system of appointing accountants has played an active role in enhancing the supervision of accountants, improving the quality of accounting information and strengthening the management of accountant. In spite of that, it has some deficiencies in theory and practice..This paper deals with some measures to make the system perfect.
出处
《彭城职业大学学报》
2004年第4期31-33,共3页
Journal of Pengcheng Vocational University
