试论委派会计制  

Discussion on Appoint Accounting System

作　　者：吴利平 

机构地区：[1]山西西山煤电股份公司马兰矿

出　　处：《山西焦煤科技》2005年第2期39-41,共3页Shanxi Coking Coal Science & Technology

摘　　要：通过对委派会计制的重要性、积极作用以及委派会计的管理制度进行详细的阐述 ,说明委派会计制是一种应用范围广 ,层次深 ,具有独特优点 。By detailed elaborating on the importance,positive affects of appoint accounting system and the management system,this article proved that the appoint accounting system is a model which could be widely and deeply used,and it has distinctive advantages and it is fit for the system reform of modern enterprises.

关 键 词：委派会计制 管理制度 运行机制 职业化 

分 类 号：F233[经济管理—会计学]