财务会计职能的外化:防范会计造假的举措

Function Externalizing of Financial Accounting: A Way to Avoid False Account

文章在剖析会计造假原因的基础上,分析了当前防范会计造假几种主要措施的利弊, 指出只有外化企业财务会计职能、割裂会计人员与企业领导之间的行政隶属和利益依附关系,才能从根本上解决会计造假这一老大难问题。

After analyzing the reason of false accounting, this paper pinpoints the advantages and disadvantages of current approaches for avoiding false account, and makes a conclusion that: to externalize the function of financial accounting, and to separate subjection and interest dependent relationship between accountants and organizational leaders, are permanent solutions to the deep-rooted issue.