新型会计信息生成模式研究

Research on New Accounting Information Generating Model

会计信息失真及其治理是当今会计界的热门话题,针对目前的治理盲区———会计信息生成模式的构建,文章对建立新型会计信息生成模式进行了探讨,以期能为会计信息治理起到积极的作用。

Nowadays, accounting information distortions and its governance is a heated topic among the accounting professions. Current research focuses on the aspects of accounting rules and systems, the management structure of listed companies, the interest mechanism of accounting personnel, as well as equity of accounting information, yet generating model of accounting information is the current blackout of governance. Based on this, the article presents a clear definition of the quality of accounting information, reviews the corrent status of research on governance of accounting information, and finally establishes generagating model of network accounting information,which is expected to play a positive role in the governance of accounting information.