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| 摘要: |
| 会计委派制有利于提高会计信息质量,加强对企业违法违纪行为的监督,遏制腐败现象的日益泛滥,促进会计自身水平的提高。新《会计法》虽然没有做出法律规定,但试行会计委派制是目前改革和完善会计人员管理体制,从源头上预防和治理腐败的一个理性选择。同时,它也存在一些问题需要解决。 |
| 关键词: 会计委派制,问题,对策 |
| DOI： |
| 分类号:F233 |
| 基金项目: |
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| A research into the problems in accountant appointment system and corresponding countermeasures |
|
葛南南' target='_blank'>GE Nan-nan
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| Abstract: |
| Accounting appointment system is favorable to improving the quality of accounting information, strengthening the supervision of enterprises over unlawful practice, controlling the increasing corruption and increasing the level of accounting itself. Though |
| Key words: accounting appointment system,problems,countermeasures |
