| 实行会计委派制的优越性和几个潜在问题 |
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| 引用本文： | 李怀霞.实行会计委派制的优越性和几个潜在问题[J].科技情报开发与经济,2006,16(19):139-140. |
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| 作者姓名： | 李怀霞 |
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| 作者单位： | 中国水利水电第十一工程局设计院,河南,三门峡,472000 |
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| 摘 要： | 分析了实行会计委派制的优越性,同时分析了应该关注的几个潜在问题。认为只有在实行会计委派制的同时,注意及时解决可能存在的潜在问题,才能使会计委派制的优越性得到充分发挥。
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| 关 键 词： | 会计委派制 现代企业制度 会计诚信 |
| 文章编号： | 1005-6033（2006）19-0139-02 |
| 收稿时间： | 2006-08-07 |
| 修稿时间： | 2006年8月7日 |
The Superiority of and Several Latent Problems Needing Attention to the Implementation of the Accountant Appointment System (AAS) |
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| LI Huai-xia.The Superiority of and Several Latent Problems Needing Attention to the Implementation of the Accountant Appointment System (AAS)[J].Sci-Tech Information Development & Economy,2006,16(19):139-140. |
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| Authors: | LI Huai-xia |
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| Institution: | LI Huai-xia |
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| Abstract: | This paper analyzes the superiority of carrying out the AAS, and simultaneously analyzes several latent problems which should pay attention to, and holds that only solving the probably existing latent problems in time in the course of carrying out the AAS can give full play to the superiorities of the AAS. |
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| Keywords: | accountant appointment system modern enterprise system accounting credit |
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