摘要
影响会计信息失真的因素是多方面的,用会计委派制来治理会计信息失真只是一种治标的方法。要想从根本上治理会计信息失真,应从完善企业现代制度、加强内部控制和监督机制建设、加强会计人员管理、加大执法力度等方面入手。
The factors causing accounting information distortion can be various, while the accountant appointment system is merely a stopgap measure to control accounting information distortion. To entirely eliminate accounting information distortion system, we are expected to improve enterprise modern system, strengthen interior management and supervision system, reinforce the administration of accountants, and enforce the law concerned strictly and so on.
出处
《长沙大学学报》
2005年第4期33-34,共2页
Journal of Changsha University
关键词
会计信息失真
会计委派制
accounting information distortion
accountant appointment system
