| 我国实行会计委派制的理论与实践研究 |
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| 引用本文： | 林爱梅,张亚杰.我国实行会计委派制的理论与实践研究[J].中国矿业大学学报(社会科学版),2000(4):84-88. |
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| 作者姓名： | 林爱梅 张亚杰 |
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| 作者单位： | 中国矿业大学管理学院,江苏,徐州,221008 |
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| 摘 要： | 由于会计监督机制不健全,使得我国社会经济生活中出现了许多亟待解决的问题.为了强化会计监督,充分发挥会计的监督职能,本文论述了在我国实行会计委派制的必要性和理论依据.
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| 关 键 词： | 会计委派制 会计监督 会计信息 会计人员 |
| 文章编号： | 1009-105X(2000)04-0084-05 |
| 修稿时间： | 2000年10月24 |
The Research on the Accountant Appointment System in China |
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| LIN Ai-mei,ZHANG Ya-jie.The Research on the Accountant Appointment System in China[J].Journal of China University of Mining & Technology(Social Sciences),2000(4):84-88. |
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| Authors: | LIN Ai-mei ZHANG Ya-jie |
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| Abstract: | Many questions are to be resolved in our social and economical life be cause of the imperfect supervision system.. In order to emphasize accounting sup ervision and perfectly strengthen accounting function, the essay deals with the necessity and the basis of the theory to implement the accounting appointment system. |
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| Keywords: | accounting appointment system accounting supervision accounting information accountt |
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