| 试论会计委派制度的利弊及对策 |
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| 引用本文： | 黄玉清.试论会计委派制度的利弊及对策[J].襄樊职业技术学院学报,2005,4(4):65-66. |
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| 作者姓名： | 黄玉清 |
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| 作者单位： | 襄樊市第五中学,湖北,襄樊,441021 |
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| 摘 要： | 会计委派制对于加强会计人员的管理，建立健全适应社会主义市场经济要求的新的会计监督约束机制，强化内部监控，堵塞管理漏洞，促进财政监督和党风廉政建设，具有重要意义，1997年试行以来，取得了很多成效，但也存在一些问题。我们要针对问题，制定对策，进一步完善会计委派制度．
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| 关 键 词： | 会计委派制度 利弊 对策 |
| 文章编号： | 1671-914X（2005）04-0065-02 |
| 收稿时间： | 2005-05-02 |
| 修稿时间： | 2005年5月2日 |
On the Gains or Losses and Countermeasure about the Appointment System of Accountants |
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| HUANG Yu-qing.On the Gains or Losses and Countermeasure about the Appointment System of Accountants[J].Journal of Xiangfan Vocational and Technical College,2005,4(4):65-66. |
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| Authors: | HUANG Yu-qing |
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| Abstract: | It is an important significance for the appointment system of accountants to strengthen the management of accountants, to build up and amplify the new control mechanism which adapts the economic request of socialist market, to enhance inside supervision, to stop the management toophole, to proimote the financial control and the honest and clean contruction of the Party style. |
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| Keywords: | the appointment system of accountants gains or losses countermeasure |
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