会计信息失真及其防范机制构建

Accounting Information Distortion and Establishment of a Mechanism Guarding against it

建构防范会计信息失真机制 :建立和完善现代企业制度 ,强化监事会成员责任 ;组建国有 (集体 )资产营运体系 ,变所有者缺位为所有权约束 ;改会计委派为企业财务总监委派 ;加快组建会计师协会 。

Establishing a mechanism to guard against accounting information distortion includes setting up and perfecting modern enterprise system,and intensifying the responsibility of the members of board of supevisors,setting up state and collective asset operating system to turn vacant possessors into the restriction of ownership,changing accounting appointment into enterprise financial inspector general appointment,hastening the setting up of the association of certified accountants and reinforcing administration over social auditing bodies.