| 对国有企业会计委派制的思考 |
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| 引用本文： | 唐传清.对国有企业会计委派制的思考[J].煤炭高等教育,2006,24(2):116-117. |
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| 作者姓名： | 唐传清 |
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| 作者单位： | 徐州首创水务有限责任公司,江苏,徐州,221003 |
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| 摘 要： | 国有企业实行会计委派制,对加强会计基础工作,提高会计的工作水平,确保会计信息的质量以及依法履行职责起到积极作用。本文分析了国有企业会计委派制产生的背景,以及会计委派在国有企业转轨变形过程中所起的作用,提出了适应社会主义市场经济的会计管理新模式,并对会计人才资源公司的设立、运行和管理作了探索和思考。
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| 关 键 词： | 国有企业 会计委派制 会计人才资源有限公司 |
| 文章编号： | 1004-8154（2006）02-0116-02 |
| 收稿时间： | 2005-10-12 |
| 修稿时间： | 2005-10-12 |
Reconsiderations on Accreditation Management of Accountants in State-Owned Enterprises |
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| TANG Chuan-qing.Reconsiderations on Accreditation Management of Accountants in State-Owned Enterprises[J].Meitan Higher Education,2006,24(2):116-117. |
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| Authors: | TANG Chuan-qing |
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| Institution: | Xuzhou Shouchuan Water Affairs Co. Ltd. , Xuzhou 221003,China |
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| Abstract: | Accreditation management of accountants in state-owned enterprises plays an active role in strengthening fundamental work,advancing accountants' working ability,ensuring the data's quality of accounting and implementing its lawful duty.This paper analyzes the background in which the accreditation management of accountants in state-owned enterprises,and the functions which the accreditation of accountants in the process of state-owned enterprises' transforming. It also puts forward new models of accounting management adapted to the socialist market economy,then explores and discusses the foundation,operation and management of financial personnel resources corporation. |
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| Keywords: | state-owned accreditation management of accountants financial personnel resources corporation |
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