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本文从会计委派制的含义、产生的背景,及国有企业委派制的形式入手,主要研究国有企业内部会计委派制的意义及存在的问题。
This article starts with the meaning, the background of the accounting appointing system and the form of the appointing system of the state-owned enterprises. It mainly studies the significance and existing problems of the appointing system within the state-owned enterprises.