企业会计信息失真及其对策——兼评会计委派制

Accounti ng Informati on Dist ort ion and Its Counter-measure

当前我国企业会计信息的严重失真及其危害,理论界和实务界采取了很多办法。目前最为热门的会计委派制被作为良方，但其有诸多缺陷，不能当作这一问题的根本解决办法。本文就此背景下应该采取的措施加以论述。

Due to accounting information distortion of corporation and its harm to the society,many countermeasures have been adopted in theory and in practice.Now days, accounting-appointing system is very popular and has been considered as a sound strategy.In fact it has too many defeats to be a fundamental resolution.This article will discuss what countermeasure should be adopted to deal with such a problem.