会计信息扭曲问题研究
本站原创 论文中文摘要：近年来,资本市场上企业会计现象层出不穷。无论是发生在美国的“安然”、“世界通信”和“施乐公司”的会计舞弊案件、还是发生在我国的“银广厦”、“蓝田股份”和“麦科特”等会计舞弊案件都引发了人们对会计信息的信任危机。会计信息严重失真现象己经跨越国界,成为世界性的难题。因而,如何防范会计信息失真,成为全球会计界人士最为关注的问题。虽然国内外会计理论界对会计信息失真问题从各个层面作了分析研究,并提出了多种应对措施,但总体上,会计信息失真的状况并未从根本上得到遏制。研究会计信息失真问题,有利于正确认识会计信息失真的现象与本质,挖掘会计信息失真的根源,从而对症下药,为治理会计信息失真提供对策参考。本文正是基于这种思考,结合我国的现状,提出了自己的一些思路和参考意见。本文运用规范研究为主,实证研究为辅的研究方法,结合中国国情,从会计信息失真的现状入手,提出用会计信息扭曲的概念代替会计信息失真,同时针对会计信息扭曲的成因进行分析,并提出相应解决对策。首先,对国内外会计信息失真相关理论进行综述及评价,并分析我国目前会计信息扭曲的现状,揭示会计信息扭曲的内涵和形成机理。其次,针对会计信息扭曲形成的主观动机和客观条件,提出通过完善公司治理的方式加以制约会计信息扭曲问题的发生。主要包括:会计信息扭曲主观上由于是由人引起的,人是最主要因素,人是会计信息系统的完成者。在治理主观动机的对策上,可以立足于“疏胜于堵”的方式进行治理,针对人自利心理,可以通过激励和约束机制的完善让制造扭曲的人感到制造扭曲并不是自己的最优选择,则可以达到将会计信息扭曲的发生控制在小范围之内的目的。会计信息扭曲客观上是由于信息不对称造成的,其不可能完全解决,只能通过建立完善的内部和外部信息披露制度加以约束,最大限度的减少信息不对称。最后,通过对会计信息扭曲形成机理的分析,得出会计信息扭曲的发生是不可以避免、只能尽可能缩小其发生范围的结论
Abstract（英文摘要）： In recent years, in the capital market the phenomenon that accountant made the false emerge one after another incessantly. These accounting Detecting-fraud cases, for example," Enron ", World Communication " and "Xerox" in US and " Yin Guang Xia ", "Lam Tin shares" and "MACAT" in our country and so on, initiate the trust crisis to the accounting information. The phenomenon that accounting information distortion seriously becomes the world difficult problem surmounts the national boundary. Thus, how to guard against the false accounting information becomes the most concerning matter of the global accountant. Although domestic and foreign accountants he done the analysis and research about the question of accounting information distortion from each stratification, and proposed many kinds of measures to solve, but in the overall, the condition of the accounting information distortion fundamentally he not been contained by no means. The study on the question of accounting information distortion is advantageous to correctly understand the phenomenon and the essence of the accounting information distortion and excate the root of the accounting information distortion and act appropriately to the situation and provide the countermeasure. This article proposed some own mentalities and opinions by unifying the present situation of our country.This article utilizes the positive research primarily, the case study for the auxiliary by unifing the condition of China and replacs the accounting information false with the accounting information distortion, simultaneously aims at the origin of the accounting information distortion to carry on the analysis and propose the corresponding solution countermeasure.Firstly, carring on the summary and appraisal on the correlation theory to the domestic and foreign accounting information distortion, and analying the present situation of the accounting information distortion of our country at present, promulgating the connotation of the accounting information distortion.Secondly, with the subjective motive and the detachment condition of the accounting information distortion, proposed the way to restrict the occurrence of the accounting information distortion question through the consummation company. Mainly includes:The accounting information distortion is caused by person, the person is the most primary factor, the person is the designer of the accounting information system. The countermeasure for the governing subjective motive is to carry on the self-interest psychology and make the person feel that it is not the most superior choice through the drive and the restraint mechani which will control the accounting information distortion in the all scope.The occurring of accounting information distortion is because the information is asymmetrical, it is impossible completely to solve, only to restrain asymmetry through establishing the perfect interior and the extraneous information-disclosed system.Finally, through the analysis of forming mechani of the accounting information distortion, obtains the conclusion that the occurrence of the accounting information distortion may not be oid, only being able to reduce its scope as far as possible.
论文关键词： 会计信息扭曲；形成机理；公司治理；
Key words（英文摘要）： Accounting information distortion；Forming-mechani；The corporate governance；
Abstract（英文摘要）： In recent years, in the capital market the phenomenon that accountant made the false emerge one after another incessantly. These accounting Detecting-fraud cases, for example," Enron ", World Communication " and "Xerox" in US and " Yin Guang Xia ", "Lam Tin shares" and "MACAT" in our country and so on, initiate the trust crisis to the accounting information. The phenomenon that accounting information distortion seriously becomes the world difficult problem surmounts the national boundary. Thus, how to guard against the false accounting information becomes the most concerning matter of the global accountant. Although domestic and foreign accountants he done the analysis and research about the question of accounting information distortion from each stratification, and proposed many kinds of measures to solve, but in the overall, the condition of the accounting information distortion fundamentally he not been contained by no means. The study on the question of accounting information distortion is advantageous to correctly understand the phenomenon and the essence of the accounting information distortion and excate the root of the accounting information distortion and act appropriately to the situation and provide the countermeasure. This article proposed some own mentalities and opinions by unifying the present situation of our country.This article utilizes the positive research primarily, the case study for the auxiliary by unifing the condition of China and replacs the accounting information false with the accounting information distortion, simultaneously aims at the origin of the accounting information distortion to carry on the analysis and propose the corresponding solution countermeasure.Firstly, carring on the summary and appraisal on the correlation theory to the domestic and foreign accounting information distortion, and analying the present situation of the accounting information distortion of our country at present, promulgating the connotation of the accounting information distortion.Secondly, with the subjective motive and the detachment condition of the accounting information distortion, proposed the way to restrict the occurrence of the accounting information distortion question through the consummation company. Mainly includes:The accounting information distortion is caused by person, the person is the most primary factor, the person is the designer of the accounting information system. The countermeasure for the governing subjective motive is to carry on the self-interest psychology and make the person feel that it is not the most superior choice through the drive and the restraint mechani which will control the accounting information distortion in the all scope.The occurring of accounting information distortion is because the information is asymmetrical, it is impossible completely to solve, only to restrain asymmetry through establishing the perfect interior and the extraneous information-disclosed system.Finally, through the analysis of forming mechani of the accounting information distortion, obtains the conclusion that the occurrence of the accounting information distortion may not be oid, only being able to reduce its scope as far as possible.
论文关键词： 会计信息扭曲；形成机理；公司治理；
Key words（英文摘要）： Accounting information distortion；Forming-mechani；The corporate governance；