摘要
从理论和实践两个方面结合会计信息失真的原因对会计委派制的可行性提出了质疑。会计信息失真的原因是多方面的,解决这个问题是一个系统工程,因为虚假会计信息出自单位会计人员之手就实行会计委派制并以此解决会计信息失真问题是一种“头痛医头、脚痛医脚”的片面做法。提出要遏制腐败和会计信息严重失真问题,必须在净化社会环境的基础上,采取经济的、政治的、法律的手段综合治理。
There is a doubt on the feasibility of accountant entrusting system due to the theory, practice and distort information. There are various reasons for the distort accounting information,it＇s got to be a system project to solve the problem;and also it＇s a unilateral way if we solve the distort accounting information problems by the accountant entrusting sys tern just because of the wrong accounting information that comes from the accunrant. Talking about getting rid of the corruption and solving the distort accounting information problems, we must use a combination way to manage them. First of all we have to based on the clean social environment, then sorting the problems from economic,political and legal aspects.
出处
《中州大学学报》
2005年第4期26-28,共3页
Journal of Zhongzhou University
关键词
信息失真
会计
委派制
distort information
accountant
entrusting system
