对寻机性会计行为的思考

Thinking of Creative Accounting Behavior

寻机性会计行为是企业管理者的一种利己行为,这种行为的产生,既与会计法规不完善、会计理论和会计方法本身所固有的缺陷等客观条件相联系,更与企业管理者受经济利益驱动而在主观上希望通过该行为为企业带来利益相联系。寻机性会计行为具有较大的危害性,应通过加强会计法规、会计准则的制定与完善、加强内外审计与监督、加大表外信息披露等措施,可约束企业的寻机性会计行为。

Creative Accounting is a kind of egoistic behavior of the administrative authority,the production of this kind of behavior,not only relates to such objective conditions as inperfecting regulations,inherent defect of the accounting theory and accounting method,but also relates to administrative authority being driven by economic benefits,thus hoping to bring interests to enterprises to interrelate through this behavior subjectively.Therefore,Creative Accounting has greater harmfulness,but it is very difficult to eliminate this kind of behavior completely,we can only take some measures to restrain the improper Creative Accounting behavior in enterprises