| 完善会计委派制度的构想 |
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| 引用本文： | 李登明. 完善会计委派制度的构想[J]. 南京林业大学学报(人文社会科学版), 2001, 1(2): 42-46 |
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| 作者姓名： | 李登明 |
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| 作者单位： | 南京林业大学经济管理学院 |
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| 摘 要： | 根据实施会计委派制的目的及其在试行过程中面临的缺乏统一性、考核困难、适应面窄等主要问题 ,提出了完善会计委派制度的一种新思路 ,即通过建立新的会计管理体制 ,使会计委派制度真正发挥作用
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| 关 键 词： | 会计委派制 会计管理新体制 会计协会 会计公司 |
| 文章编号： | 1671-1165(2001)02-0042-05 |
| 修稿时间： | 2000-12-28 |
The Tentative Planning for Improving the Institution of Delegating Accountant |
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| LI Deng min. The Tentative Planning for Improving the Institution of Delegating Accountant[J]. Journal of Nanjing Forestry University(Humanities and Social Sciences Edition), 2001, 1(2): 42-46 |
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| Authors: | LI Deng min |
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| Abstract: | This paper points out new consideration about institution of delegating accountant, which is based on the analysis of the purpose of the institution of delegating accountant and the analysis of the problem in its trial utilization, such as no unity, difficult assessment and narrow utilization, etc. It also gives several suggestions to the institution of delegating accountant to form new managerial system of accounting. |
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| Keywords: | institution of delegating accountant new managerial system of accounting accounting association accounting company |
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