On the drawbacks of accountant accreditation policy
Lin Wang · Journal of Shaanxi Institute of Technology · 2002
Accountant accredition policy adopted to administer accounting information distortion and prevent corruption, showed many drawbacks in real life practice,such as absence of law testimonies,arousing new mixture of government and enterprise functions,difficulty in attributing information distortion responsibilities,blocking the normal development of accounting functions,etc. This article has a deep discussion in dealing with these problems.