摘要
从成本效益分析的角度探讨会计委派制的可行性。认为,会计委派制对我国目前的财务监督起到了相当大的作用,但会计委派制由政府部门实施,不符合现代企业发展方向。随着我国经济的发展,会计人才市场的建立和完善,会计委派制将退出历史舞台,逐渐被会计行业监督所替代。
This thesis analyzes the feasibility of the system of sending&assigning accountants from the point of view of the c ost and benefit.The authors think the system has worked powerfully upon domest ic financing intendance.But it is operat-ed by the government which does n ot conform to the devel-opent of the modern enterprises.With the economic develop-ment as well as the building and improvement of the accoun-tant ma rket in China the system will be cancelled.Instead the intendance among the v ocation will be the important measure.
出处
《地质技术经济管理》
2003年第6期67-72,共6页
Geological Technoeconomic Management
关键词
会计委派制
成本
效益
分析
the system of sending&assig ning accountants cost benefit
