规范企业会计行为,提高会计信息质量

Standardizing the enterprise accountant activities and improving account information quality

分析了会计管理体制所面临的问题及其产生的根源，认为国有企业的双重委托代理关系，企业厂长（ 经理） 行政任命制，现有的监督与激励机制和相关的法律法规制度等是会计信息失真且整治无效的主要原因－ 建议健全会计管理体制，规范企业的会计行为。

The problems facing account management system in stateowned enterprises and their original sources were analysed. It is believed that the double representative relationships; administritative nomination system of enterprise directors managers; the present supervision and inspiring systems and ralated law and rule systems are the main reasons which resulted in false account information and less effective management, It is suggested that improving the account management system and standardizing the enterprise accountant activities will get real and effective account information.