| 浅议国有企业监事会与会计委派制的不同 |
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| 引用本文： | 王春兰,刘霞. 浅议国有企业监事会与会计委派制的不同[J]. 中华女子学院山东分院学报, 2002, 0(4): 37-38,46 |
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| 作者姓名： | 王春兰 刘霞 |
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| 作者单位： | 1. 重庆大学,重庆,400044
2. 中华女子学院山东分院,山东,济南,250002 |
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| 摘 要： | 向国有企业派出监事会与会计委派制是一种适合我国国情的具有中国特色的会计监督制度 ,它们各有其自己的适用对象。没有适用于所有对象的统一的会计监督模式 ,不同的服务对象需要不同的会计监督制度
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| 关 键 词： | 监事会 会计委派制 中国特色 监督制度 |
| 文章编号： | 1008-6838(2002)04-0037-03 |
| 修稿时间： | 2002-09-10 |
A Trial Comment on the Difference between the Supervision Committee in State-owned Enterprises and Accounting Delegation |
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| WANG Chunlan,Liu Xia. A Trial Comment on the Difference between the Supervision Committee in State-owned Enterprises and Accounting Delegation[J]. , 2002, 0(4): 37-38,46 |
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| Authors: | WANG Chunlan Liu Xia |
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| Abstract: | Sending a supervision committee to the state owned enterprises and accounting delegation system is an accounting supervision system characteristic of China and suitable for Chinese conditions. They serve different subjects. There is no uniform accounting supervision models for a variety of subjects. Different subjects need different accounting supervision models. |
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| Keywords: | supervision committee accounting delegation Chinese characteristics supervision system |
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