会计信息质量的制度经济学分析

Economic Analysis of Accounting Information Quality System

会计信息质量的失真直接影响到一个单位会计数据的真实性和准确性。会计信息失真、企业诚信缺失已经成为社会进步的一个障碍。运用制度经济学的交易费用、产权理论以及委托-代理关系来分析由于会计制度的不完善所带来的会计信息失真,提出相应的治理对策。

Aeeounting quality distortion directly effects the reality and correctness of the units accounting, especially at the present day. Because of the complexity of accounting information, accounting system sources are urgent problem. Accounting quality distortion and lacking faithfulness and trust are the blocks in social development. By using trade cost in theory of property right, entrusting-representing relation in system economics to analyze the causes of accounting quality distortion and to present countermeasures.