会计诚信危机的理论分析与对策探讨

Theoretic Analysis and Countermeasure Discussion of Accounting trust risk

会计诚信是现代会计的一项基本准则。现代契约理论下的委托人缺失及产权不明引发的责任问题是会计诚信缺失的内在机理。寻找新的委托人来加强委托方对会计行为的作用,削弱代理人对会计行为的不正当影响,开展会计诚信的道德、法律教育,改善诚信环境,从而恢复会计诚信危机。

Accounting trust is a basic principle.Duty issue re sulted from consignor default and unclear property under modern contractual theo ry is an inner reason of accounting trust default. Investor should strengthen im pact with accounting,weaken agent's negative influence with accounting,carry on moral and legal education in accounting trust, so that get over accounting risk .