论虚假会计信息产生机理及其治理

On the Generation Mechanism and Control of False Accountng Information

虚假会计信息的产生机理包括内在动因和外部环境两个方面:会计信息生产者与会计信息之间存在一定的利益关系,是产生虚假会计信息的内在动因;一定时期的法律环境、政治经济环境、文化环境和会计人员业务、道德水平等因素,构成了虚假会计信息产生的外部条件。上述两方面共同作用,才会导致虚假会计信息的产生。因而治理虚假会计信息,既需要努力消除和改变易于导致其产生的内部动因和外部环境,也需要多种治理措施的综合运用。

The generating mechanism of false accounting information entails two elements： internal incentive and external environment. The former means that the provider of accounting information can benefit from false accounting information. The latter includes such factors as legislative environment, political and economic environment, cultural environment, and the accountants capability and morality level, etc. Therefore, the control of false accounting information requires that we should try to change and eliminate the above two elements and take advantage of various measures.