| 会计委派制实施中的误区 |
| |
| 引用本文： | 毛波军.会计委派制实施中的误区[J].孝感职业技术学院学报,2002,5(2):52-55. |
| |
| 作者姓名： | 毛波军 |
| |
| 作者单位： | 孝感职业技术学院实训中心 湖北孝感432000 |
| |
| 摘 要： | 会计委派制对于规范市场经济秩序、强化政府管理职能、提高宏观调控能力、加强国有资产管理、 堵塞会计管理漏洞等方面都具有重要作用。但无限夸大其作用,执行中赶时髦、一刀切,把会计委派制当成是医治会计信息失真的灵丹妙药,无疑是不利于会计委派制实施的,会计委派制只能是企业内部的一项组织制度。
|
| 关 键 词： | 会计委派制 实施 误区 对策 |
| 文章编号： | 1671-8178-(2002)02-0052-04 |
| 修稿时间： | 2002年3月11日 |
Misunderstanding to Appointed Accountant System |
| |
| Mao Bojun.Misunderstanding to Appointed Accountant System[J].Journal of Xiaogan Vocational-Technical College,2002,5(2):52-55. |
| |
| Authors: | Mao Bojun |
| |
| Abstract: | An Appointed Accountant System helps to standardize the market economy, to strengthen government's function, to advance macro regulation and control, to enhance the management of state assets, and to stop faultiness in accounting systems. However, enlarging its function unlimitedly, imposing uniformity on all enterprises, following the fashion, or relying on it completely, will undoubtedly go against its actualization. An Appointed Accountant System should be a built-in system of enterprises.: |
| |
| Keywords: | actualization Appointed Accountant System misunderstanding |
| 本文献已被 CNKI 维普 等数据库收录！ |
|
