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本文在剖析会计造假原因的基础上,指出只有外化企业财务会计职能、分割会计人员与管理当局利益依附关系,才能从根本上解决会计造假的难题。同时提出了企业财务会计职能外化应具备的技术和法律保障条件,并设计了以电子数据交换平台为中心的基本运行程序。
Based on the analysis of the causes of accounting fraud, this paper points out that only by externalizing the financial and accounting functions of enterprises and dividing the interests of accounting personnel and regulatory authorities, can we fundamentally solve the problem of accounting fraud. At the same time, it puts forward the technical and legal guarantee conditions for the externalization of financial and accounting functions and designs the basic operating procedures centered on the electronic data exchange platform.