对会计委派制缺陷的探讨

为治理会计信息失真 ,遏制腐败现象而实行的会计委派制 ,在实践中暴露出 :缺乏法律依据、引起新的政企不分、难于追究会计信息失真责任、不利于会计职能的正常发挥等缺陷。本文针对这些问题进行了探讨。

On the drawbacks of accountant accreditation policy

Accountant accredition policy adopted to administer accounting information distortion and prevent corruption, showed many drawbacks in real life practice,such as absence of law testimonies,arousing new mixture of government and enterprise functions,difficulty in attributing information distortion responsibilities,blocking the normal development of accounting functions,etc. This article has a deep discussion in dealing with these problems.