【摘要】 本文在认识会计的本质———委托责任的基础上 ,就现代“受托责任”下的会计地位和立场了作了系统分析 ,从而得出会计委派制不能从根本上解决会计信息失真的问题的结论 ,并就此作了进一步的论证。更多还原

【Abstract】 On the basis of reknewing accounting nature appointed responsibility, the author analyses systematically the standing of accounting under the modern appointed responsibility, then draws the conclusion that Accounting Appointment cant solve the problem of untrue acconting information basically and proves it further.更多还原