摘要
“会计委派制”已成为我国会计人员管理体制的主流观点 ,并在全国范围推广。认为这一管理模式从理论到实践均存在不足 ,并提出了建立“立法主导型”会计人员管理体制。
The System of Accountant Accreditation has become the mainstream point in the management system of accountants in China and it has been publicized throughout the country. This paper holds that this management model has its disadvantages both in theory and in practice, and puts forward the establishment of the management system of Legislative Dominant Model for accountants.
出处
《重庆工学院学报》
2001年第4期11-15,共5页
Journal of Chongqing Institute of Technology
