防止会计信息失真新思路——第三方会计  

THIRD-PARTY ACCOUNTING ——A NEWLY DEVISED APPROACH FOR PREVENTING ACCOUNTING INFORMATION DISTORTION

作　　者：唐建[1] 彭珏[1] 

机构地区：[1]西南农业大学经济管理学院,重庆北碚400716

出　　处：《西南农业大学学报（社会科学版）》2005年第1期14-17,共4页Journal of Southwest Agricultural University:Social Science Edition

摘　　要：以会计信息失真的原因为立足点,结合电子商务、计算机科学及管理信息系统等学科知识,前瞻性地提出了今后防止会计信息失真的对策———第三方会计。对第三方会计的含义、理论前提、具体控制流程和功能作了较详细的论述,并为第三方会计后续研究提供了建议性意见。A new conception for preventing accounting information distortion - third-party accounting - is put forward in this paper, based on an analysis of the causes for accounting information distortion and combined with the knowledge in Electronic Business, Computer Science and Management Information System. A detailed discussion is given of the connotation of the conception, its theoretical premise and the control flow. Some suggestions are offered for the further study of this subject.

关 键 词：会计信息失真 第三方会计 相互控制 

分 类 号：F293[经济管理—国民经济]