| 辩证地看待会计委派制 |
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| 引用本文： | 刘歆凌.辩证地看待会计委派制[J].大连大学学报,2005,26(3):78-80. |
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| 作者姓名： | 刘歆凌 |
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| 作者单位： | 大连市科学器材总公司,辽宁,大连,116012 |
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| 摘 要： | 随着会计委派制的推行,人们对会计委派制的评价众说纷纭,褒贬不一。会计委派制的出现不是偶然的,是我国社会经济体制变革和发展的产物。实行会计委派制是会计管理体制的一次重大改革,能够有效地解决传统会计管理体制存在的严重弊端和当前经济生活中暴露出来的诸多问题。同时,会计委派制还存在着一些问题和缺陷,实行中会遇到很多困难,必须持积极的态度去认识和对待它,并在实践中不断探索,积极加以完善,使其在会计体制改革中发挥更大的作用。
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| 关 键 词： | 会计管理体制改革 会计委派制 会计监督 |
| 文章编号： | 1008-2395(2005)03-0078-03 |
| 修稿时间： | 2005年1月11日 |
Overview of the accounting delegation system |
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| LIU Xin-ling.Overview of the accounting delegation system[J].Journal of Dalian University,2005,26(3):78-80. |
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| Authors: | LIU Xin-ling |
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| Abstract: | With the introduction of the accounting delegation system, people hold various opinions on the system. The system is the natural result of the social and economic reform in China. It is a major overhaul of the traditional management accounting and is expected to effectively overcome some serious deficiencies in the system. Although the new system is an improvement to the old system, it is still at its infancy and will face challenges in its adoption. So we should adopt a correct attitude towards it and try to perfect it in practice. The success of the new system will benefit the overall accounting system reform. |
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| Keywords: | reform of accounting management accounting delegation system accounting supervision |
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