代理人会计诚信的异化与会计诚信的缺失:委托代理关系下的视角

The Agent's Trust in Accounting Being Distorted and the Loss of Integrity of Accounting: from the Perspective of Principal-agent Relationship

不少文献提出了委托代理问题是会计诚信缺失的一个重要原因 ,但都没有作具体深入的分析 ,特别是在会计人员、注册会计师方面。本文试图从委托代理关系的角度来认识诚信与会计诚信问题 ,认为由于会计诚信是由包含多重委托代理关系的诚信链来提供的 ,在各诚信链上 ,代理人的会计诚信的异化 ,是我国目前会计诚信缺失的主要根源 。

In this article, we try to demonstrate the loss of integrity and integrity of accounting from the principal -agent perspective ,we argue that integrity of accounting is supplied through a chain of trust containing several principal -agent relationships ,and in every chain of trust ,the agent's trust in accounting is distorted ,which becomes the major reason for the loss of integrity of accounting,then we give our suggestion.