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The summary :
Accounting information is the final products that an accountant worked, have already become a kind of accurate " public products " day by day at present, the quality of its quality will influence the utilization ratio of social resources directly, this requires accounting information to make sure truly and just and sound. But the present stage, accounting information quality generally high, accounting information distorted to reach serious degree very already.
Accounting information distorted to can divide into for " person who break the law accounting information distorted " and " legitimacy accounting information distorted ", or the behavior " causing accounting information to be distorted on purpose " that the former refers to " bent on making the fake ", this is focal point of a distorted problem of present enterprise's accounting information of our country and difficult point, it is the main respect needing to " trace to its source " too. The latter refers to “Such accounting information that the reason causes as the involuntary fault “, “accounting personnel's professional accomplishment”, are distorted。
It must proceed with two respects to manage accounting information distortedly:
First. Really set up and improve the modern enterprise system and supervisory system, reform the management system of the personnel, devote more efforts to enforcing the law , make enterprises , normal running at the track of legal system of unit;
Second. Strengthen accounting personnel's management and continuing education, strengthen the construction of the system inside the unit, strengthen the inside and make sure , strengthen the social supervision system , observe the international rules, improve accounting information quality. Holding these two respects, it is within sight to solve the distorted problem of accounting information.
[此贴子已经被作者于2005-5-24 14:32:11编辑过]
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发表于 2005-5-24 21:39:38
