防止会计信息失真新思路——第三方会计

THIRD-PARTY ACCOUNTING ——A NEWLY DEVISED APPROACH FOR PREVENTING ACCOUNTING INFORMATION DISTORTION

以会计信息失真的原因为立足点,结合电子商务、计算机科学及管理信息系统等学科知识,前瞻性地提出了今后防止会计信息失真的对策———第三方会计。对第三方会计的含义、理论前提、具体控制流程和功能作了较详细的论述,并为第三方会计后续研究提供了建议性意见。

A new conception for preventing accounting information distortion - third-party accounting - is put forward in this paper, based on an analysis of the causes for accounting information distortion and combined with the knowledge in Electronic Business, Computer Science and Management Information System. A detailed discussion is given of the connotation of the conception, its theoretical premise and the control flow. Some suggestions are offered for the further study of this subject.