摘要
本文通过对政府委派会计在认识、范围和管理上进行了评析，认为实行会计委派是建立会计人员管理制度、杜绝虚假会计信息的根本所在。
This article,through the analysis of appointing accountants by the government,the cognition,the range and the managemen of it,holds that appointing accountants is the fundamental factor in establishing accountant management system in order to prevent void and false accounting information.
出处
《辽宁财专学报》
2000年第1期51-52,39,共3页
Liaoning Financial College Journal
关键词
会计委派
会计监督
会计管理体制
政府
accountant appointment
accounting supervision
accounting regulation system
