会计委派制与国有企业会计信息失真的治理

近年来,国有企业会计信息失真现象越来越严重,最终造成国有资产的大量流失 究其根源,主要是所有者与代理者目标的差异所致 实行会计委派制是目前治理国有企业会计信息失真的有效措施 首先,会计委派制可对内部人进行适时有效的监督,以保证会计信息的真实性;其次,会计委派制可以使所有者快捷、低成本地获得真实信息并对代理者进行有效监督 但实行会计委派制只能是治理会计信息失真的有效措施之一,而不是唯一 会计委派制作为一种制度需要在试点中不断加以完善

The System about Appointing Accounting Personal and Accounting Information for Business of Country Distortion

Accounting information of business of country distortion is being serious,property of country run off seriously.Major reason is difference of objective in owner and proxy.The system about Appointing accounting personal is affective step to govern accounting infromation distortion.First:The system about appointing accounting personal can superintend affectivity to proxy,nest the system about appointing accounting personal can obtain real accounting information and superintend affectivity to proxy.But appointing accounting personal is only one of step,it is being perfected in practice.