摘要
应用企业的有关原理来分析当前会计界争议的热点问题——会计委派制。在批驳会计委派制的间接委派可行性的基础上 ,进一步论证了会计委派制适用界限 :会计委派制不适用于企业 ;
The relevant firm principles are applied to analyze the present focus of discussion in accounting circles, the system of assigning accountants. Based on refuting the feasibility of indirectly assigning accountants in the system of assigning accountants, the bound of the system of assigning accountants is further dealt with, the system of assigning accountants cannot be suited for the firm, but suited for public accounting.
出处
《福建农业大学学报（哲学社会科学版）》
2001年第4期52-55,共4页
Journal of Fujian Agricultural University(Social Science Edition)
