摘要
财务人员委派制,是多年来就耳熟能详的一种上级单位对下级单位的财务管理方式,是解决目前会计领域出现的一些问题的有效举措。但在集团公司的多元企业中一直未能得到有效的重视和具体实施。从委派制的概念入手,剖析了现行财会管理方式的弊端,论述了委派制的意义、作用和实施方法。
Finance staffs accreditation system has been a familiar way of finance management and is an effective measure in solving some problems in the accounting field.However,this system has not been recognized and implemented in diversity enterprises such as groups and companies.This article analyses the defects of present way of finance management and gives an expatiation to the significance,function and practices of this system.
出处
《重庆邮电大学学报（社会科学版）》
2006年第4期499-501,共3页
Journal of Chongqing University of Posts and Telecommunications(Social Science Edition)
关键词
集团公司多元企业
财务人员委派制
财务管理
diversity enterprises of groups and companies
finance staff accreditation system
financial management
作者简介
张晓琴(1968-),女,四川简阳人,主要从事财务管理研究.
