| 会计委派制度困境的理性分析 |
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| 引用本文： | 唐东晖.会计委派制度困境的理性分析[J].达县师范高等专科学校学报,2013,23(1):157-160. |
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| 作者姓名： | 唐东晖 |
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| 作者单位： | 中国水电顾问集团成都勘测设计研究院,四川成都,610072 |
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| 摘 要： | 会计委派制度在加强会计管理、强化会计监督、维护股东利益等方面发挥了积极的作用,但在理论基础和实际操作方面还存在不少制度性缺陷.从会计委派制度的独立性,职能等方面对当前会计委派制度的困境进行了理性分析,并给出了相应的治理措施.
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| 关 键 词： | 会计委派 困境 理性分析 |
The Rational analysis on the Plight of Accounting Appointment System |
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| TANG Dong-hui.The Rational analysis on the Plight of Accounting Appointment System[J].Journal of Daxian Teachers College,2013,23(1):157-160. |
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| Authors: | TANG Dong-hui |
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| Institution: | TANG Dong - hui (Chengdu Hydroelectric Investigation ＆ Design Institute of State Power Corporation, Chengdu Sichuan 610072, China) |
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| Abstract: | The accounting appointment system plays a positive role on strengthening the accounting management and accounting supervision, safeguarding the interests of shareholders. But there are still many systematic defects in theory and the actual opera- tion. This article from the different aspects rationally analyzes the plight of current accounting appointment system. |
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| Keywords: | accounLing appointment the plight rational analysis |
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