摘要
会计委派制既是会计管理工作的创新,又是治理会计信息失真的有效手段。然而,会计委派制度在推行的过程中也暴露出一些不应有的弊端。文章从正反两个方面对会计委派制进行了阐述,并提出以后在实施会计委派制过程中应注意的几个问题,以确保会计委派制这一新的会计管理模式的顺利推行。
Accounting accreditation system is not only a innovation for administration of accounting,but also effective means for avoiding distortion of accounting information Simultaneously, this kind of system exposed some malpratices during through the process of carrying out. This paper attempts to elaborate the accounting accreditation system pro and con two aspects and proposes some principle problems which should be solved during the process, so that accounting accreditation system as a new model of accounting administration can be guaranteed to be practiced smoothly.
出处
《东华理工学院学报（社会科学版）》
2005年第4期322-324,共3页
Journal of East China Institute of Technology
