| 对会计委派制的看法 |
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| 引用本文： | 冯翠芬.对会计委派制的看法[J].科技情报开发与经济,2004,14(9):142-143. |
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| 作者姓名： | 冯翠芬 |
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| 作者单位： | 山西省煤矿物资供应公司 |
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| 摘 要： | 分析了当前会计委派制试点工作的积极作用以及委派会计与监督企业之间的关系，指出了会计委派制作为一种新的会计管理模式，在实施过程中存在的不足，尚需不断地改进和完善。
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| 关 键 词： | 会计 委派 监督 企业 |
| 文章编号： | 1005-6033(2004)09-0142-02 |
| 修稿时间： | 2004年4月28日 |
Taking about Accountant Appointed System |
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| FENG Cui-fen.Taking about Accountant Appointed System[J].Sci-Tech Information Development & Economy,2004,14(9):142-143. |
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| Authors: | FENG Cui-fen |
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| Institution: | FENG Cui-fen |
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| Abstract: | This paper analyzes active action of accountant appointed system in the experimental unit and the relationship between appointed accountants and ent erprises, points out that as a new managing mode, accountant appointed system ha s some defects in the implementation process and needs continuous improvement. |
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| Keywords: | accountant accreditation supervision enterprise |
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