论社会主义市场经济体制下的代理记帐制  

Deputy Record_Keeping System in the Socialist Market Economy System

作　　者：徐焕章[1] 张爱香[1] 

机构地区：[1]西北纺织工学院工业管理工程系

出　　处：《西北纺织工学院学报》1998年第4期332-335,340,共5页Journal of Northwest Institute of Textile Science and Technology

摘　　要：论述了代理记帐制在我国社会主义市场经济体制下产生的必然性，分析了我国目前代理记帐的现状，并对如何发展与完善代理记帐制，使其更好地为社会主义经济建设服务。The deputy record_keeping system occurred in our socialist market economy system are analyed in this paper It not only analysed the present state of our deputy record_keeping system,but also proposed certain views and ideas on how to develop and perfect the system and make it better serve our socialist economic construction.

关 键 词：代理记帐制 市场经济 社会主义 市场经济 

分 类 号：F233[经济管理—会计学]