价格听证中提高会计信息质量的现实思考

Thinking About Improving Accounting Information qualities For The Price Hearing

会计信息在价格听证程序、政府定价和政府指导价决策中具有基础平台作用。然而,出于维护既得利益和攫取更多的私利等目的,一些经营者往往通过垄断信息优势,提供虚假会计信息等手段,人为扩大信息不对称。会计信息不透明已成为制约听证会公正、公开、客观和效率的重要因素。为了减少会计信息不对称造成的负面影响,更好地体现听证程序的公正性,应从会计信息的提交、政府部门初审、社会公告和中介机构评审等四个方面强化经营者会计信息的披露。

Accounting information plays a fundamental role in the procedure of price hearing and in the process of state-directive and state-instructive pricing, though as such, to retain more interests, some dealers purposedy create more increased information asymmetries by monopolizing information and providing false accounting information.Accounting information in transparency has been becoming severe obstacle against the openness, fairness, objectiveness and efficiency in hearing. This article outlines certain problems existing in the present information disclosure, and analyses the role in which the high-quality accounting information plays, based upon which, it discusses the means and suggestions in strengthening dealer′s information disclosure through four ways such as presentation, government agency′s check, bulletin and accountants′ auditing of accounting information.