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在阐释我国会计委派制的实施现状的基础上,结合会计委派制的基本模式,讨论了会计委派制存在的问题,提出完善会计委派制的几点建议。
On the basis of explaining the status quo of the implementation of Accounting Appointment System in our country, the paper discusses the existing problems of Accounting Appointment System by combining with the basic mode of Accountant Appointment System, and puts forward some suggestions to improve Appointment System.