摘要
我国目前正在试行、推广的会计委派制度 ,是抑制腐败、杜绝会计信息失真的一个重要举措。然而 ,会计信息失真并不等同于会计假账 ,其产生原因和表现形式各种各样 ,会计委派制度在治理会计信息失真方面的作用也是有限的。只有加强制度建设 ,并且适时修正、改进制度 ,使之适应发展变化的经济环境 ,才能更有效地杜绝“假账”现象 。
The accounting delegation system, which is tried out and popularized at present, is an important measure to control the corruption and avoid the happening of the accounting information distortion. But the accounting information distortion is not the same as the false account. Since there are many causes and manifestations of the distortion, the function of using the system to govern it is limited. So strengthening the system building, revising and developing it to meet the demands for the changeable economic environment are the valid way to avoid the appearance of false account and remain the normal order for the market-oriented economy.
出处
《江苏广播电视大学学报》
2002年第5期64-67,共4页
Journal of Jiangsu Radio & Television University
关键词
会计委派制度
会计信息失真
定义
原因
false account
accounting information distortion
accounting delegation system
