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| Author: | Shu, Wujun |
| Title: | The choice of accounting management system in China (original in Chinese) |
| Journal: | Theory and Practice of Finance and Economics (c)
1998 : 3, p.59-60 |
| Index terms: | ACCOUNTING ACCOUNTING SYSTEMS MANAGEMENT CHINA |
| Language: | chn |
| Abstract: | The reform of the current accounting management system must be enforced in China. At present, there are two kinds of train of thought on the reform, i.e., the system of accountants assigned by the State and the system of accountants returning to enterprises. The author thinks that both are unfeasible. He considers that the new system should incorporate the basic demand of China's economic system reform, i.e., "macro control and micro invigoration" and be conducive to straightening out the relationship between accountants and finance. So the target of reform of accounting management system is to establish an accounting management system featuring "the state- enterprises" dual structure. |
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