试析会计信息有意失真及遏制途径

当前我国部分出版企业会计信息失真的基本特征主要表现为会计信息有意失真。在外部约束难以实现时,企业经营者便能够与会计人员勾结,受自身利益最大化驱动,往往任意操纵会计选择。实行会计委派制是遏制会计信息有意失真的有效途径。

The accounting information intends to distort and its containment way

The basic feature major performance of the current partial publication enterprise accounting information distortions of our country is accounting information to want distortion. When external restrainl is hard to realize , enterprise manager can collude with accounting people , get benefit biggest drive, often arbitrary control accountant selects. Implements accounting delegate system is cotainment accounting information to want distorted effective channel.