杜绝假帐的几点思考

Considerations on Eliminating False Accounts

如何从根本上解决我国会计领域假账屡禁不止、会计信息严重失真这一顽症,促进会计工作健康稳定进行,已经是我国会计界亟待研究的一个课题。笔者认为;在目前会计理论和实践中,会计责任的定位不清和会计责任主体的错位,会计法律责任体系的不健全和会计职业风险的弱化是上述顽症的根源。

It is an urgent topic to be studied in our country’s accounting circle to solve the problems of false accounts completely, the serious inauthenticity of accounting information and to make accounting work healthy. The author thinks: unclear location of accounting resposibility, the misplacement of accountants’ main part in responsibility, the unsound accounting legal responsible system and the weakened accounting professonal risk are one of the above - mentioned persistent ailments.