会计委派制及存在问题浅析  

A brief analyses of the system of accounting appointment and it's existing problems

作　　者：常征[1] 

机构地区：[1]徐州经济管理干部学院,江苏徐州221006

出　　处：《华东经济管理》2001年第5期136-137,共2页East China Economic Management

摘　　要：会计委派制是我国会计人员管理体制的一项重大改革 ,近年来 ,各地区加大了会计委派制试点的力度 ,在试行过程中 ,出现了种种问题 ,需要在理论上和实践上不断总结完善。本文对尚在探索中的会计委派制的形式、存在的问题及会计委派制的进一步完善进行了阐述和讨论。The system of accounting appointment is a significant reform of accountant's management system in China.These years,every area has made more efforts to try out it.However,a variety of problems arised during this process,Which need to be summarized and perfected,this essay elaborates its forms and existing problems,which are being inquried into,and discusses its further perfection.

关 键 词：会计委派制 委派主体 财务监督职能 委派会计管理 

分 类 号：F233[经济管理—会计学]