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财务核算单位无论其经济性质还是管理模式如何,都存在一个会计信息是否真实的问题。会计委派制并未真正触及会计信息失真问题的根本,事实上,在具体实行过程中也遭遇到不少矛盾和问题。本文试图从这一视角浅析其合理性,并就如何完善这项制度提出一些建议。
Financial accounting unit, regardless of its economic nature or management mode, there is a question of accounting information is true. Accounting appointments system did not really touch the root causes of the distortion of accounting information, in fact, encountered many contradictions and problems in the concrete implementation process. This article attempts to analyze its rationality from this perspective and make some suggestions on how to perfect this system.