企业会计信息失真及其对策——兼评会计委派制

针对当前我国企业会计信息的严重失真及其危害,理论界和实务界采取了很多办法.目前最为热门的会计委派制被作为良方,但其有诸多缺陷,不能当作这—问题的根本解决办法.本文就此背景下应该采取的措施加以论述.

Accounting Information Distortion and Its Countermeasure

Due to accounting information distortion of corporation and its harm to the society,many countermeasures have been adopted in theory and in practice.Now days, accounting-appointing system is very popular and has been considered as a sound strategy.In fact it has too many defeats to be a fundamental resolution.This article will discuss what countermeasure should be adopted to deal with such a problem.