外化财务会计职能的研究与分析

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。

Study and Analysis on the Externalizing of the Function of Financial of Accounting

Based on the analyzing the reason of the false accounting information ,this paper pinpoints out that externalizing the function of accounting, separation the administrative relation between the accountants and the organizational leaders are the only solution to the false accounting informaiton. At the same time, the paper put forward the necessary factors for ecternacial accounting and devises the basis operational procedure for electronic data exchange