摘要
会计委派制是为解决会计信息失真等而建立的一种新的会计管理制度 ,但这一制度存在着诸多矛盾 ,如与现代企业制度、《公司法》、《会计法》等的不协调。在对相关理论进行分析的基础下 ,本文认为应限定制度范围 ,建立“立法主导型”的会计人员管理体制 。
Accunting delegate system is a new management system on accountant in order to solve the false accounting information.But it has much contradiction.Such as existing contradiction with modern enterprise system,company law and accounting law etc.This article makes an analysis from relevant theory and practice,in the end gives some suggestion.For example, restricting the system application field,creating legislation-leading type accounting management system,emphasizing accounting should subordinate to the enterprise etc.
出处
《陕西经贸学院学报》
2002年第3期24-26,共3页
Journal of Shaanxi Economics and Trade Institute
关键词
会计管理制度
会计委派制
会计目标
会计监督
企业经营目标
Accounting delegate system
Accounting object
Accounting supervision
Management object of the enterprise
