摘要
会计委派制是我国为抑制会计信息失真现象,保证会计信息客观真实而对会计管理制度进行改革的一项重要探索形式。本文从会计委派制的理论基础出发,分析会计委派制的理论缺陷,并探讨会计委派制的制度缺陷。
The system of accountant assignment is an important experimental form of reforming the accounting management system in China for restraining the distortion of accounting information and ensuring its reliability. Proceeding from the theoretical basis of the system of accountant assignment, the present paper analyses the theoretical and institutional defects of this system.
出处
《深圳大学学报（人文社会科学版）》
北大核心
2002年第3期40-45,共6页
Journal of Shenzhen University：Humanities & Social Sciences
关键词
会计委派制
理论依据
理论缺陷
制度缺陷
system of accountant assignment, theoretical basis, theoretical defect, institutional defect
