会计信息失真问题再探讨——基于经济学理论

Discussion on Accounting False and Spurious Information

会计信息失真的危害非常严重,它会影响国家宏观调控,扰乱社会经济秩序,削弱会计的经济管理作用,甚至阻碍经济的发展。多年来,会计信息失真问题一直倍受社会各界的关注。因此,找出会计信息失真的原因,研究行之有效的治理措施,是值得我们不断探索和研究的课题之一。在回顾相关经济学理论的基础上,从这一角度分析了会计信息失真的理论根源,并进一步提出了治理会计信息失真的一些建议和对策。

The damage, of false and spurious accounting information is very serious. It will have an effect on macroeconomic control of our country, and will make social economic order fall into disorder. It will also weaken the management function of accounting. Even it can impede economic development. In recent years, people has been paying close attention to the issue of false and spurious accounting information. Therefore, I think it is necessary to find the reason of the falsity and work out some measures against the falsity. This paper bases on the economic theories, and then analyses the theoretical sources of false and spurious accounting information. Finally the author offers proposals for improving on false and spurious accounting information.