关于我国会计信息失真与会计委派制的探讨

Discussion on the false-information of accounting and the system of appointed accountants in our country

当前,我国会计信息失真已成为困扰政府、投资人、债权人等各方的突出问题,会计信息失真并不单是会计本身的问题,其原因是多方面的。治理会计信息失真,不仅要改进会计技术方法,完善会计法规制度,还要在社会大环境中,大力发展经济,树立正确的思想观念,加强监督力度,尤其需要从会计管理体制方面入手,通过会计委派制来迅速地加以解决。

Today, in our country the false - information of accounting has become the prominent problem annoying the government, investors, and creditors etc. The reasons of the false -information are varied. In order to solve this problem ,the writer considers not only to improve the technical methods and to perfect the laws and regulations, but also greatly to develop economy, to establish the right thoughts and to enforce the supervision in society. Especially, by means of appointing accountants to cope with this problem.