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建立社会主义市场经济体制离不开客观真实的会计信息。客观真实的会计信息有利于保护投资者等方面的利益,有利于形成良好的社会风气,有利于国家做出准确的宏观决策,有利于我国对外交往活动的顺利进行。伴随着会计委派制的实践,我国的会计理论与实务工作者开始了对会计委派制的研究,然而这些研究常常是零散的、局部的、缺少对会计委派制问题的系统分析、研究。本文就企业会计委派制系统化研究做了相关探索。
Establishing a socialist market economy can not be separated from objective and true accounting information. The objective and true accounting information is helpful to protect the interests of investors and other aspects, is conducive to the formation of a good social ethos, is conducive to making accurate macro-state decisions, and is conducive to the smooth progress of China’s foreign relations activities. With the practice of accountant appointing system, the accounting theory and practice workers in our country started to study the accounting appointing system. However, these researches are often fragmentary, partial, and lack of systematic analysis and study of accounting appointing system. This article made a systematic exploration of the accounting system appointments made a related exploration.