| 关于会计委派制的思考 |
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| 引用本文： | 姚德祥.关于会计委派制的思考[J].金陵科技学院学报(社会科学版),2007,21(3):56-59. |
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| 作者姓名： | 姚德祥 |
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| 作者单位： | 东南大学经济管理学院,江苏,南京,210008 |
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| 摘 要： | 近年来,我国在某些地方加大了会计委派制试点的力度。实行会计委派制度,是加强会计监督和管理的有效形式,是从源头上预防和治理腐败的重要措施。但从目前各会计委派工作试点地区的试行情况来看,虽已初见成效,也发现一些问题,需要在理论上和实践上不断总结完善。立足我国实际情况,对尚在探索中的会计委派制的形式、存在的问题及会计委派制的进一步完善进行了阐述和探讨。
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| 关 键 词： | 会计委派制 委派主体 财务总监 受派会计 受派单位 |
| 文章编号： | 1673-131X（2007）03-0056-04 |
| 修稿时间： | 2007-01-13 |
Some Thoughts of Appointing Accountant in Accounting Rule |
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| YAO De-xiang.Some Thoughts of Appointing Accountant in Accounting Rule[J].Journal of Jinling Institute of Technology :Social Science Edition,2007,21(3):56-59. |
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| Authors: | YAO De-xiang |
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| Institution: | Southeast University, Nanjing 210008, China |
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| Abstract: | Recently,our government takes strong actions to implement appointing accountant rules which are both an effective form in auditing and managing accounting and also a protective action to prevent and punish corruption.From some trial area,we have achieved some progress.But existing problems still remind us to improve theoretically and practically.This article clarifies and discusses about the forms,existing problems and further fulfillments in appointing accountant rule. |
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| Keywords: | appointing rule appointing party CFO appointed accountant receiving party or institute |
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