摘要
造成当前我国财经工作中出现会计信息失真的原因主要有以下几方面 :1 .产权关系模糊 ;2 .会计管理不科学 ;3.微观主体法律意识淡薄 ;4.会计人员道德素质与业务水平低下。其治理对策 :1 .进一步深化经济体制改革 ,实现国有企业产权根本转换 ;2 .深化会计管理体改革 ,建立会计执业管理、法制管理和行政管理制度 ;3.完善企业外部监督和内部监督机制 ,建立健全会计信息管理体系 ;4.坚持法制宣传和培训教育相结合。
The causes of accounting information distorition are the follows:1.The relations of property right is obscured;2.Accounting management isn't scientific;3.Microcosmic subject's law awareness is dim; 4.Accountign presonnel's moral character and professional ability are infeior. The way to deal with it is as follow; 1.Further deepen reform of economic structure and change the property right of state enterprises.2.Deepen reform of accounting management system and set up the management system of the employed.3.Perfect the outside and inside supervise system. 4.Persevere in propoganda in leagality and training be complementary to each other.
出处
《湖北财经高等专科学校学报》
2000年第1期42-44,共3页
Journal of Hubei College of Finance and Economics
关键词
产权关系
法律意识
道德素质
会计信息失真
accounting information
relations of property right
law awareness
moral character
