摘要
实行会计委派制可以充分发挥会计监督职能,为会计信息的真实性、准确性、完整性、可靠性提供有力的保障,其目的在于规范会计行为,强化会计监管,根治会计信息失真问题,同时对提高会计队伍的素质有积极的促进作用。
The appointed accounting system can fully elaborate the function of accounting supervision, and guarantee the validity, accuracy, integrity and reliability of accounting information. Its purpose is to standardize accounting behavior, strengthen accounting supervision, and eliminate the false accounting information. Meanwhile, it can also improve the quality of the accounting team.
出处
《电力技术经济》
2007年第2期66-68,共3页
Electric Power Technologic Economics
关键词
基层供电企业
实行
会计委派制
basic-level power supply bureaus
execution
appointed accounting system
