集团公司实行会计“派驻制”的探讨  

The Study of Enforcing the Accountant appointed Rule in the Group Corporation

作　　者：常颖[1] 李文华[1] 刘叙梅 

机构地区：[1]哈尔滨工业大学管理学院,哈尔滨市150001

出　　处：《决策借鉴》2000年第4期34-36,共3页

摘　　要：我国集团公司发展迅速 ,但他们自身的规模优势并没有完全显现 ,相应的内部管理机制与制度未真正建立起来 ,严重制约着集团的进一步发展。拟就集团公司实行会计“派驻制”管理模式的意义、模式进行探讨 ,并就集团公司实行会计“派驻制”应注意的问题进行了分析。The corporation groups in our nation were developed speedily, but the advantages of a large scale have not completely appeared. Corresponding the internal management institutions have not been built up actually. It seriously restrained the enterprise groups from going step further development. The article will study the meaning, pattern and the problems of enforcing accountant appointed rule in a group corporation.

关 键 词：集团公司 会计管理模式 会计人员派驻制 

分 类 号：F275.2[经济管理—企业管理] F233[经济管理—国民经济]