摘要
无论是健全市场机制,还是加强宏观调控,都离不开真的会计信息。在市场经济条件下,统一对会计人员实行委派、任免、考核和管理,对行政、企业、事业单位的经济活动实行直接监督,并履行会计反映和会计监督的职能。
Both in the perfeetion of market and in the strengthening of macro regulation,the real and reliable accountant information is indispensable.under the market economie condition, unify the accountants appointment,dismisssion examination and maragement,and give direct supervision to the economical activities in administrative unite,the enterprise and the institutions.Rerform the function of accountant reflection and superoision to accountants.
出处
《吉林商业高等专科学校学报》
2005年第1期62-64,共3页
Journal of Jilin Commercial College
关键词
会计委派制
必要性
可行性
appointing accountant system
feasibility
necessity
