| 国有企业不宜实行会计委派制 |
| |
| 引用本文： | 王文长. 国有企业不宜实行会计委派制[J]. 漯河职业技术学院学报, 2002, 1(3): 52-54 |
| |
| 作者姓名： | 王文长 |
| |
| 作者单位： | 亚太集团,河南郑州 450008 |
| |
| 摘 要： | 一个时期以来,会计委派制度被许多学者所推崇,也非常时尚。但它有诸多弊端,尤其是对国有企业来讲,会计委派制违反国家相关法律法规,违背会计基本理论,与现代企业制度不符等。归根结底,国企不宜实行会计委派制。
|
| 关 键 词： | 国有企业 不宜 实行 会计委派制度 |
| 文章编号： | 1671-7864(2002)03-0052-03 |
| 修稿时间： | 2002-05-28 |
Unsuitable:The State Enterprise to Carry out Accounting Appoint System |
| |
| WANG Wen-zhang. Unsuitable:The State Enterprise to Carry out Accounting Appoint System[J]. Journal of Luohe Vocational and Technical College, 2002, 1(3): 52-54 |
| |
| Authors: | WANG Wen-zhang |
| |
| Abstract: | Many scholars have had the greatest esteem for accounting appoint system for a long time. It is very popular. But accounting appoint system has its own disadvantages too. So far as the state enterprise is concerned, it violates the relevant law and regulations, it goes against the basic accounting theory and can't accord with modem enterprise. In the final analysis, it's not suitable for the state enterprise to carry out accounting appoint system. |
| |
| Keywords: | state enterprise unsuitable cany out accounting appoint system |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
