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会计信息失真的根本原因是会计人员素质问题和会计行为主体问题。实行会计委派制,在一定程度上,能够有效地发挥会计监督和管理作用,保证会计信息的真实性。但是,委派制并不能从根本上解决会计信息失真的问题,治标不治本。 一、从委派制对会计人员效力来看,实行委派制的目的是改善会计人员依法进行核算和监督的外部环境,使之不依附于企业,独立行使权力,维护国家利益,使会计人员“既顶得住,又站得住”。但是,如果单位认识不足,不予配合,会计人员“挂”起来的命运就不可避免,因为它没有从根本上解决依法核算、监督的问题。 二、从委派对会计行为主体影响来看,因会计行为主
The fundamental reason for the distortion of accounting information is the quality of accounting staff and the main problem of accounting behavior. The implementation of accounting appointments, to a certain extent, can effectively play the role of accounting supervision and management to ensure the authenticity of accounting information. However, the accreditation system can not fundamentally solve the problem of accounting information distortion, temporary solution. 1. From the perspective of effectiveness of appointing personnel to accountants, the purpose of appointment appointing system is to improve the external environment in which accountants audit and supervise according to law so that they are independent of enterprises and exercise their power independently to safeguard their national interests so that accountants “both Top, and stand still. ” However, if the units do not know enough and do not cooperate, the fate of accountants hanging up is unavoidable because it does not fundamentally solve the problem of accounting and supervision in accordance with the law. Second, from the impact of the assignment on the main accounting practices, the main accounting practices