基于供求框架的会计信息失真及其治理

Accounting Information Distortion and Its Correction Based on the Supply-Demand Frame

会计信息失真是困扰世界的会计治理难题。本文从会计信息的经济学属性谈起, 建立了会计信息的供求分析框架,认为是会计信息供给的外部性和有效需求主体的实际缺失导致了会计信息失真;最后提出了相应解决问题的思路。

The distortion of accounting information is a problem. This article sets out from the economic property of accounting information, establishes the analysis frame of the supply - demand accounting information, puts forth that it is the actual loss of the externalism of the supply of accounting information and the principal part of the effective demand that causes the information distortion and brings about the corresponding solution to the problem.