摘要
会计管理模式的选择,直接关系到会计信息的质量和会计管理工作的效果。本文在评析现有会计管理模式的基础上,根据临安市会计管理的相关实践,提出了税收监管的会计管理新模式,剖析了该模式的主要特点,从法学、管理学、经济学视角论证了其可行性。
The choice of models of accounting management is related directly to the quality of accounting information and the effect of accounting management. According to research on the premises of the latest model of accounting management, the paper designs a new model based on tax supervision according to the relevant practice in Lin＇an, analyzes its main characteristics, and demonstrates its feasibility on the view of law, management science and economics.
出处
《财经论丛》
CSSCI
北大核心
2007年第5期71-75,共5页
Collected Essays on Finance and Economics
关键词
会计管理
税收监管
行政委托
aceounting management
tax supervision
administrative authorization
