CAJ | 학술논문

对三种防止会计信息失真的措施进行了分析：会计委派制度虽然在防止经营权侵犯所有权方面起到了一定的作用，但其会计控制外化的错位将导致所有者与经营者之间的对抗而无助于问题的解决；稽察特派员制度虽避免了新的政企不分，但只是对结果的监督，不可长期使用；财务总监制度使会计的双层监督职能得以真正落实，更具科学合理性。
대삼충방지회계신식실진적조시진행료분석：회계위파제도수연재방지경영권침범소유권방면기도료일정적작용，단기회계공제외화적착위장도치소유자여경영자지간적대항이무조우문제적해결；계찰특파원제도수피면료신적정기불분，단지시대결과적감독，불가장기사용；재무총감제도사회계적쌍층감독직능득이진정락실，경구과학합이성。
This paper makes an analysis of measures to prevent accounting information from lacking fidelity. Accounting appointive system has played a certain role in preventing the rights of management from violating the proprietary rights. Yet the dislocation caused by the externalization of accounting control will lead to confrontation between the owner and the manager, which will not help solve the problems. Although the system in which special checking members are appointed may avoid new confusion between the enterprises and the government, it can only supervise its results but cant be used for a long time. The chief financial inspector system will make double supervising function for the accountancy truly practicable and scientifically reasonable.