论实施会计行为规范保障体系的构建

The Construction of the Secure System for the Accounting Norms

会计行为失控是会计信息失真的主要原因,会计行为规范化可以减少或削除会计行为失控的现象,而要保证会计行为规范的实施,就必须建立一套与之配套的保障体系。针对会计行为失控形成的原因,可以设想从五个方面的建设来构建实施会计行为规范的保障体系。

Loss of control of the accounting is the major reason for the lack of information fidelity. The accounting norm can reduce or eliminate the loss of control. A corresponding secure system should be established to guarantee the performance of the accounting code of conduct. This must be fulfilled through the following five aspects.