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本文阐述会计委派制的特点与实际意义,分析了先行会计委派制中存在问题,提出了完善会计委派制的具体措施,以其为有关人员提供参考。
This article expatiates on the characteristics and the practical significance of accountant appointing system, analyzes the existing problems in the appointing accountant system, and puts forward the concrete measures to perfect appointing accountant system.