摘要
会计委派制是财产所有者向其所属企事业单位统一委派会计人员,并进行统一管理的一种会计人员管理制度。它的实施,有其有利的一面,也有一定的弊端。文章对会计委派制的利弊两面进行了分析,并提出了完善会计委派制的几点建议。
The system of accounting delegation is a kind of accounting management system in which property owner arrangedly delegates accountants to the corporations and government enterprises that it comprises and makes a uniform management. Implementing this system has some advantages and disadvantages. In this article, both positive and negative aspects of the system are analysed and some pieces of useful advice are presented for how to improve the system of accounting delegation.
出处
《商业研究》
北大核心
2003年第11期39-40,共2页
Commercial Research
