| 企业会计委派制的负面作用及其消除 |
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| 引用本文： | 宣捷. 企业会计委派制的负面作用及其消除[J]. 安庆师范学院学报(社会科学版), 2003, 22(3): 26-28 |
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| 作者姓名： | 宣捷 |
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| 作者单位： | 安庆石化职工培训中心培训科,安徽,安庆,246001 |
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| 摘 要： | 会计委派制取得了一定成效,但与政企分开的改革方向背道而驰,无法解决对国有企业经营者的日常监督。应健全现代企业会计监督体系,建立适合社会主义市场经济要求的会计行业组织。
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| 关 键 词： | 会计委派制 会计监督体系 会计行业组织 |
| 文章编号： | 1003-4730(2003)03-0026-03 |
| 修稿时间： | 2003-03-31 |
The Ill-Effects and Its Purgation of the Accounting Delegation Policy in Enterprise |
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| XUAN Jie. The Ill-Effects and Its Purgation of the Accounting Delegation Policy in Enterprise[J]. Journal of Anqing Teachers College(Social Science Edition), 2003, 22(3): 26-28 |
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| Authors: | XUAN Jie |
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| Abstract: | The accounting delegation policy in enterpise is against the reforming orientation of separation between government and enterprise even though it has made some achievements, because it fails to supervise the runners of the state entreprises daily. Therefore a modern supervising accounting system must be estalished in order that the accountant organization meets the demands of the socialist market economy. |
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| Keywords: | accounting delegation policy supervising accountant system accountant organization |
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