| 会计委派制辨析及完善对策 |
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| 引用本文： | 陈建西,杨颖.会计委派制辨析及完善对策[J].西昌学院学报(自然科学版),2000(4). |
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| 作者姓名： | 陈建西 杨颖 |
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| 作者单位： | 西昌农业高等专科学校，西昌农业高等专科学校 四川西昌 615013，四川西昌 615013 |
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| 摘 要： | 会计委派制因具有积极的现实意义而得到政府的认同,在全社会推广实施,并取得了初步成效。作为一种会计管理体制的变革,人们对其褒贬不一。本文拟对会计委派是否可行进行辨析,并提出完善对策及建议。
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| 关 键 词： | 会计委派制 辨析 对策 建议 |
The Appointment System of Accountants and Its Perfection |
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| Chen Jianxi Yang Yin.The Appointment System of Accountants and Its Perfection[J].Journal of Xichang College,2000(4). |
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| Authors: | Chen Jianxi Yang Yin |
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| Abstract: | The appointment system of accountants,which has been recognized by govern- ments for its practical significance,has been popularized throughout the country and achieved a primary success.As a reform of accounting management system,it has never been unanimous in judgment.This paper is concerned with the feasibility of the new sys- tem,and presents some suggestions about its perfection. |
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| Keywords: | The Appointment System of Accountants Analyses Countermeasures Suggestions |
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