集中核算方式——会计公司模式的研究

A Study on the Way of Concentration Check—The Mode's Research of Accountancy Company

会计假账是目前国内外都面临的严重问题 ,如何从制度上防止 ,是解决假账问题的关键。制度设计的好坏及其可行性 ,是目前各方面都在探索问题 ,通过会计集中核算的社会中介———会计公司 ,来编制企业的会计报表是一种切实可行的办法。

The problem of accountant fake is very serious in all countries.How to avoid from the system is the key to solve accountant fake. The stand or fall and feasibility of system designing are exploring in many departments, it is a good means that transit society agency--account-corporation centralizing accounting work out the account books of the enterprises.