| 浅议会计委派制的意义及其关系处理 |
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| 引用本文： | 李小军. 浅议会计委派制的意义及其关系处理[J]. 延安教育学院学报, 2008, 22(4): 51-53 |
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| 作者姓名： | 李小军 |
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| 作者单位： | 延安大学附属医院,陕西,延安,716000 |
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| 摘 要： | 会计委派制是国家以所有者身份凭借管理职能对国有企业、事业单位及国家控股企业委派财务负责人或财务总监的一种制度。在新旧经济体制转轨时期，会计委派是促进会计制度发展的有效途径。
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| 关 键 词： | 会计委派制 会计监督机制 现代企业制度 |
A Brief Comment on the Significance of the Accountant Appointing System and its Relations with Other Systems |
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| Li Xiao-jun. A Brief Comment on the Significance of the Accountant Appointing System and its Relations with Other Systems[J]. Journal of Yanan College of Education, 2008, 22(4): 51-53 |
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| Authors: | Li Xiao-jun |
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| Affiliation: | Li Xiao-jun ( The Affiliated Hospital of Yan＇ an University ,Yan＇ an, Shaanxi 716000 ) |
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| Abstract: | The Accountant Appointing System is one in which the state, in the role of an owner with management functions, appoints persons in charge of finance or general finance supervisors to exercise accounting supervision on state-owned enterprises, institutions, and state-holding enterprises. With the transformation of economy systems, accounting appointing system is an effective approach to promoting the development of accounting system. |
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| Keywords: | Accountant Appointing System accounting supervision system modem enterprise system |
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