| 试论会计委派制的必要性 |
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| 引用本文： | 梁萍.试论会计委派制的必要性[J].西南科技大学学报(哲学社会科学版),2003,20(3):41-43. |
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| 作者姓名： | 梁萍 |
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| 作者单位： | 绵阳财经校 四川绵阳621000 |
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| 摘 要： | 实行会计委派制以充分发挥会计的监督职能 ,严格财经纪律的执行 ;有利于加强国有资产的管理 ,在一定程度上防止国有资产和集体资产的流失 ;有利于为会计信息的客观性、准确性、及时性、明晰性提供有力的保障 ;有利于提高会计人员的专业技术水平。
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| 关 键 词： | 会计委派制 监督 |
| 文章编号： | 1672-4860(2003)03-0041-03 |
| 修稿时间： | 2003年5月19日 |
The Necessity of Accountant Delegating System |
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| Liang Ping.The Necessity of Accountant Delegating System[J].Journal of Southwest University of Science and Technology,2003,20(3):41-43. |
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| Authors: | Liang Ping |
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| Abstract: | Carrying out accountant delegating system so as to develop accounting supervisor function fully and be strict with the discipline of finance and economy is helpful to strengthen the management of state-owned assets, preventing loss of state-owned assets and collective assets to a certain extent,to offer the strong guarantee of accuracy, objectivity, timeliness and clearness of accounting information,and to raise the professional technology standard of accountant. |
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| Keywords: | accountant delegating system supervisor |
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