摘要
现有会计模式弊端具备会计造假的必然机制。会计模式创新应从利用网络技术革除现有会计模式弊端为出发点,通过建立同城银企会计互联网络,使全城企业会计记账、编报和审计汇聚于该网络中心集中完成,从而替代企业自编报表和注册会计师"独立"审计的会计信息生产模式。
The shortcomings in the present accounting model invites accounting forgery. Accounting model innovation should start from eliminating the shortcomings in the present model by utilizing network technology, establish accounting network of bank companies in the same city, thus converging accounting book keeping, editing, and auditing of all businesses in the same city in the network center and replacing the accounting information producing model of 'independent' auditing on the part of certified accountant.
出处
《广东商学院学报》
2005年第3期55-59,96,共6页
Journal of Guangdong University of Business Studies
基金
广东省哲学社会科学"十五"规划2003-2004年度一般项目(03104L12)
关键词
会计模式
会计造假
会计互联网络
accounting model
accounting forgery
accounting network
