浅议产权角度下的会计信息失真

Discussion on the Information Distortion from the Angle of the Property Right

论述了产权与会计信息的关系,从产权理论角度分析了会计信息失真的原因,提出了明晰产权、建立激励和约束机制、改善监督职能等提高会计信息质量的对策。

This paper expounds the relationship between tile property right and the accounting information, analyzes on the reasons of information distortion from the angle of the property right theory, and advances some countermeasures for improving the accounting information quality through making clear the property right, constructing the motivation mechanism and restraint mechanism, and improving the supervision function, etc.