会计信息产权与国有企业会计信息失真研究
本站原创 论文中文摘要：会计信息失真,近年来一直困扰着我国的经济学界,严重阻碍了我国市场经济的发展进程。尤其是国有企业会计信息失真更是严重影响了我国正常的经济秩序、损害了国家及其它信息使用者的利益。长期以来,会计界对会计信息失真问题的研究,仅限于会计信息披露技术环节。而实际上,会计信息是具有一定的经济后果,不同的利益相关者可能因会计信息而受益或受损,会计信息之于不同的利益相关者之间的利益关系而言,其实意味着“权利”。不同利益相关者因为会计信息而受益或受损的事实要求界定会计信息产权。而企业会计信息产权的界定与维护从根本上影响着会计信息的披露。企业会计信息产权的初始界定以企业所有权为基础,而政府的管制和道德则成为会计信息产权初始设定后的维护力量。按照基本的逻辑,会计信息产权就由“企业所有权分享、管制和道德”三项因素组成的“三角结构”所支撑。本文以此逻辑为出发点,剖析了国有企业会计信息产权的畸形性,指出国有企业会计信息失真的根源在于“会计信息产权的畸形性”,并在此基础上提出利用“共同治理”模式与“相机治理”模式相结合的机制来抑制国有企业会计信息产权的畸形性,从根本上解决我国国有企业会计信息失真的问题
Abstract（英文摘要）： The distortion of accounting information of state-owned enterprises(SOEs) has baffled the development of our market economics heily. Sincelong, the research on this problem has focused on the technical reasons ofaccounting information disclosures. But actually the accounting informationhas its characteristics on property rights, which comprise stakeholders’ rightsand obligations on accounting information. So it’s necessary to determine theboundary of the property rights of accounting information for the stakeholdersin the corporation. The bounding and maintenance for the property rights ofaccounting information are the determinative factors of the quality of theaccounting information.The initial bounding for the property rights of accounting informationbases on the ownership of the corporation, besides, government regulationand the morality are the power to maintain the fixing of the property rights.Based on this logic, the property rights of accounting information aredetermined by the following three features: the ownership of the corporation,the controlling from government and the morality. In this way, the authorstudied in the malformation of the property rights of the accountinginformation for SOEs and figured out its reasons. Furthermore, to restrain thialformation, it’s necessary to implement the mechani associated with the“Conjunct Governance” model and the “Flexible Governance”model, whichwill solve the problem of the distortion of accounting information SOEsradically.
论文关键词： 会计信息产权；信息失真；所有权分享；管制；道德；
Key words（英文摘要）： Property rights of accounting information；Distortion of accounting information；Ownership of corporation；government regulation；Morality.；
Abstract（英文摘要）： The distortion of accounting information of state-owned enterprises(SOEs) has baffled the development of our market economics heily. Sincelong, the research on this problem has focused on the technical reasons ofaccounting information disclosures. But actually the accounting informationhas its characteristics on property rights, which comprise stakeholders’ rightsand obligations on accounting information. So it’s necessary to determine theboundary of the property rights of accounting information for the stakeholdersin the corporation. The bounding and maintenance for the property rights ofaccounting information are the determinative factors of the quality of theaccounting information.The initial bounding for the property rights of accounting informationbases on the ownership of the corporation, besides, government regulationand the morality are the power to maintain the fixing of the property rights.Based on this logic, the property rights of accounting information aredetermined by the following three features: the ownership of the corporation,the controlling from government and the morality. In this way, the authorstudied in the malformation of the property rights of the accountinginformation for SOEs and figured out its reasons. Furthermore, to restrain thialformation, it’s necessary to implement the mechani associated with the“Conjunct Governance” model and the “Flexible Governance”model, whichwill solve the problem of the distortion of accounting information SOEsradically.
论文关键词： 会计信息产权；信息失真；所有权分享；管制；道德；
Key words（英文摘要）： Property rights of accounting information；Distortion of accounting information；Ownership of corporation；government regulation；Morality.；