| 推行会计代理制有关问题的探讨 |
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| 引用本文： | 于红兵.推行会计代理制有关问题的探讨[J].衡水学院学报,2007,9(4):20-21. |
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| 作者姓名： | 于红兵 |
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| 作者单位： | 衡水正财资产评估事务所,河北,衡水,053000 |
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| 摘 要： | 由于我国会计管理制度尚不完善,没有很好地解决企业会计机构的监督管理问题,致使会计工作缺乏应有的独立性,会计人员职能弱化,会计信息失真,阻碍了会计职能的充分发挥。解决这一问题的有效途径,就是尽快推行会计代理制,它是规范会计市场的必然选择,是加强会计监督管理的有效途径。
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| 关 键 词： | 会计代理制 会计市场 会计监督 |
| 文章编号： | 1673-2065（2007）04-0020-02 |
| 收稿时间： | 2007-09-16 |
| 修稿时间： | 2007年9月16日 |
Discussion of the Related Issues About Implementing Accountant Agent System |
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| YU Hong-bing.Discussion of the Related Issues About Implementing Accountant Agent System[J].Journal of Hengshui University,2007,9(4):20-21. |
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| Authors: | YU Hong-bing |
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| Abstract: | Due to the imperfect domestic accounting management system,there is no good solution to the supervision and management problem about enterprise accounting organizations.The lack of independence of accounting work,the weak-ened functions of the accountants and the accounting information distortion hinder the full play of the accounting functions.The effective way to solve this problem is to implement the accountant agent system as soon as possible,for this is the inevi-table choice to standardize the accounting market and the effective way to strengthen accounting supervision and manage-ment. |
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| Keywords: | accountant agent system accounting market accounting supervision |
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