浅谈提高会计信息质量

Talking about Improving the Quality of the Accounting Information

现有的法制缺陷使会计造假的预期收益明显高于预期成本,导致经营管理者为获利而造假,诱发会计信息失真。在此基础上,提出明晰产权、完善公司内部治理结构、建立专业经理人才市场等多方面的应对措施,以期治理会计信息失真,提高会计信息质量。

The existing shortages in the legal institutions make the expected benefit of the false accounts higher than the expected cost obviously, which leads to that the operators and managers make false accounts for obtaining the benefit and brings out the accounting distortion. Based on this, this paper puts forward some corresponding measures for controlling the distortion of the accounting information and improving the quality of the accounting information such as making clear the property right, perfecting the internal control structure of the enterprise, and establishing the special managerial talents market, etc.