| 浅谈规范会计委派制 |
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| 引用本文： | 聂小蓬,贺五一. 浅谈规范会计委派制[J]. 阴山学刊, 2006, 20(1): 94-95 |
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| 作者姓名： | 聂小蓬 贺五一 |
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| 作者单位： | 湖南省对外经济贸易职业学院 湖南长沙410114 |
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| 摘 要： | 在现代企业制度及市场经济下实行会计委派制是十分必要的。会计委派制的实行并不否定会计主管制,二者各有所长,相互补充,不可替代,关键在于如何更好运用。
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| 关 键 词： | 会计委派制 规范 财务总监 会计主管 |
| 文章编号： | 1004-1869(2006)01-0094-02 |
| 修稿时间： | 2005-12-09 |
On Regulating Accountant Designation Institution |
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| NIE Xiao-peng,HE Wu-yi. On Regulating Accountant Designation Institution[J]. Yin Shan Academic Journal, 2006, 20(1): 94-95 |
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| Authors: | NIE Xiao-peng HE Wu-yi |
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| Affiliation: | Hunan Foreign Trade and Economic Vocational College;Changsha 410114 |
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| Abstract: | It is very necessary to implement accountant designation institution in the context of modern enterprise system and market economy.The Implementation of accountant designation institution does not negate accountant responsible institution.Both of them have their respective advantages and can supplement to each other,but cannot substitute for each other.The key lies in how to mediate and make a better use of them. |
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| Keywords: | account designation institution regulating general financial supervisor responsibel accountant |
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