| 略论在国有企业中推行会计委派制的重要性 |
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| 引用本文： | 史宁宁.略论在国有企业中推行会计委派制的重要性[J].河北软件职业技术学院学报,2002,4(2):28-29. |
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| 作者姓名： | 史宁宁 |
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| 作者单位： | 河北工程技术职业学院,河北,保定,071000 |
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| 摘 要： | 国有企业财务监督乏力,会计信息失真,已成为经济管理的一大顽症。本文论述会计委派制对国有企业会计信息保真,加强企业内部监督,保护国有资产的作用。
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| 关 键 词： | 国有企业 会计委派制 内部监督约束机制 |
| 文章编号： | 1671-718X(2002)02-0028-02 |
| 修稿时间： | 2002年5月22日 |
Discussion on Institution of Commissioned Accounts |
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| SHI Ning-ning.Discussion on Institution of Commissioned Accounts[J].Journal of Hebei Software Institute,2002,4(2):28-29. |
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| Authors: | SHI Ning-ning |
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| Abstract: | False accounting in formation, which results from lacking of fiscal supervision has been the stubborn disease of economic management in state-owned enterprises. The article discussed the institution of commissioned accounts may have the role in intensifying enterprises inner supervision, providing the real accounting information and protecting the state properties. |
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| Keywords: | state-owned enterprises the institution of commissioned accounts inner-control mechanism |
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