| 会计委派制的界限——来自企业理论的解释 |
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| 引用本文： | 许金叶.会计委派制的界限——来自企业理论的解释[J].福建农林大学学报(哲学社会科学版),2001,4(4):52-55. |
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| 作者姓名： | 许金叶 |
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| 作者单位： | 福州大学会计系 |
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| 摘 要： | 应用企业的有关原理来分析当前会计界争议的热点问题——会计委派制。在批驳会计委派制的间接委派可行性的基础上 ,进一步论证了会计委派制适用界限 :会计委派制不适用于企业 ;但它适用于行政事业单位
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| 关 键 词： | 会计委派制 企业 行政单位 |
| 文章编号： | 1008-6854(2001)04-0052-04 |
| 修稿时间： | 2001年7月5日 |
The bound of the system of assigning accountants :an explanation from firm theory |
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| XU Jin,ye.The bound of the system of assigning accountants :an explanation from firm theory[J].Journal of Fujian Agriculture and Forestry University,2001,4(4):52-55. |
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| Authors: | XU Jin ye |
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| Abstract: | The relevant firm principles are applied to analyze the present focus of discussion in accounting circles, the system of assigning accountants. Based on refuting the feasibility of indirectly assigning accountants in the system of assigning accountants, the bound of the system of assigning accountants is further dealt with, the system of assigning accountants cannot be suited for the firm, but suited for public accounting. |
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| Keywords: | the system of assigning accountants firm administrative office |
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