会计信息不对称——公司治理中必须但难以彻底解决的难题

Asymmetry of Accounting Information——A Fundamental and Inextricable Problem in Company Governance

在公司治理中,会计信息不对称现象的产生有其客观必然性,为会计造假提供了温床。通过对会计信息不对称性的治理措施及其效果分析,认为信息不对称性现象公司必须认真对待和着力解决,但又长期存在、无法彻底消除。因此,应当理性看待这个问题,在加大治理措施的同时,摒弃一蹴而就的想法,做好长期治理的思想准备。

In the process of company governance, the asymmetry phenomenon in accounting information is objective and inevitable. This phenomeon has offered a hotbed for accounting fakery. By analyzing relevant countermeasures and the effects, it showed that the phenomenon of information asymmetry was a problem must be seriously treated and resolved, yet it＇s long existent and inextricable. Therefore, we should take a rational view on the issue; while strengthening governance measures, it should be understood that the problem can not be solved by a single action and it needs a preparation for perennial governance.