论文部分内容阅读
在认真分析寿险支公司现行的内部单独核算制存在的问题及弊端,并指出支公司现行会计制度与效益性经营原则不适的问题,简捷地提出了支公司改会计核算制为会计报帐制的具体设思。文章篇幅虽不大,却足见作者的胆识及其研究的实用价值。
While carefully analyzing the problems and malpractices existing in the internal separate accounting system of the life insurance branch company and pointing out the existing accounting system and the principle of profit-making management of the branch company, the paper simply put forward that the branch company should change the accounting system to the accounting system Specific design. Although the length of the article is not large, but it shows the author’s courage and the practical value of its research.