| 试论会计委派制 |
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| 引用本文： | 姜文波.试论会计委派制[J].科技情报开发与经济,2002,12(5):117-118. |
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| 作者姓名： | 姜文波 |
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| 作者单位： | 中国冶金进出口山西公司,山西省太原市迎泽大街338号,030001 |
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| 摘 要： | 针对目前我国普遍存在的会计信息失真问题，介绍了会计委派制的内容，探讨了实行会计委派制的现实意义。
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| 关 键 词： | 会计委派制 会计信息失真 会计监督制度 |
| 文章编号： | 1005-6033(2002)05-0117-02 |
| 修稿时间： | 2002年6月26日 |
Discussion on Accountant Appointed System |
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| JIANG Wen-bo.Discussion on Accountant Appointed System[J].Sci-Tech Information Development & Economy,2002,12(5):117-118. |
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| Authors: | JIANG Wen-bo |
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| Institution: | JIANG Wen-bo |
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| Abstract: | In the lig ht of accounting informati on distortion(AID)commonly exists in our country,t his paper introduces the contents of accountant appointe d system(AAS ),and p robes into the practical signi ficance of carrying out AAS. |
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| Keywords: | accountan t appointed system accounting information distortion accounting management |
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