摘要
现行的企事业单位会计核算模式具有某些缺陷 ;政府实施会计委派制也存在着诸多局限 ;构建社会化的会计核算模式将成为治理会计信息虚假的一项重要手段。
s: In this paper, the author analyzes many disadvantases of present model of enterprise and administrate unit accounting treatment and discusses lots of problems of accounting delegation, The best way to resolve social accounting information default is to found a model of accounting treatment.
出处
《审计与经济研究》
北大核心
2002年第6期52-54,共3页
Journal of Audit & Economics