摘要
针对体制转轨中现行会计体制存在的弊端,说明了“内部人“控制现象的直接危害,即造成的会计数据失真。阐述了会计委派制的理论依据,其根本目的在于规范会计行为,强化会计监督,根治会计信息失真现象。探讨了会计委派制的具体操作和如何正确认识和看待会计委派制。
In view of the mal practice in the current accounting system during the course of structural reforms, this article exposes the direct harm caused by the fact that accounting activities are controlled by so - called internal personnel , which is the root reason for the phenomenon that accounting data are not true to the original. It expounds the theoretical fact in the accountant-appointed system. Its basic purposes are: to make all the accountants conform to the established standard, to strengthen the supervision over all accounting activities, to eliminate false accounting information. It also probes into the practical operation of accountant appointment and how we should get a correct understanding of the accountant - appointed system.
出处
《镇江高专学报》
2003年第3期59-61,共3页
Journal of Zhenjiang College
