会计信息失真的经济学分析

An Economics Analysis of Accounting Information Distortion

本文认为,会计信息失真的根本原因在于经济利益的驱动,即造假者通过失真的会计信息可得到直接的或间接的、现实的或潜在的经济利益。而在造假过程中,经营者则是造假方案的策划者和决定者。治理会计信息失真,准确界定会计信息失真的责任是前提,构建针对经营者的有效的激励和约束机制是最有效的方法。

The author maintains that the fundamental causes of accounting information distortion are the driving forces of economic profit. It means that the counterfeiter can get direct or indirect, real or potential economic profit from accounting information distortion, In the process of counterfeiting, the operator is the schemer of the counterfeiting plan. To govern accounting information distortion, the clear definition of accounting information distortion responsibility is the premise. And the construction of effective incentive and restraint mechanisms directed against the operators is one of the effective ways.