摘要
会计委派制对于遏制会计信息失真,根治腐败,阻止国有资产流失,是一种见效快的办法,但由于其自身固有的缺陷,注定只是一种治标的方法。要从根本上解决问题,必须建立健全企业内部控制制度体系,同时必须加强会计职业道德建设,才能规范被委派单位和委派人员的行为,使经济和谐、健康有序发展。
<Abstrcat>Although Accountant Accreditation System is an effective method of restraining accounting information distortion, rooting up corruption and preventing state-owned assets losing, the bugs inherent of itself make it only a temporary solution. To solve the problem from the very beginging, it is necessary to establish and consummate the enterprise inner control system , and to strengthen the construction of accountant professional ethics. Thereupon, we can standardize the behaviour of the units and person accreditated , and make the economy develop harmoniously and orderly.
出处
《南华大学学报（社会科学版）》
2005年第2期61-62,76,共3页
Journal of University of South China(Social Science Edition)
关键词
会计委派制
内部控制制度
会计职业道德建设
accountant accreditation system
inner control system
accountant professional ethics constrction
