会计信息违规性失真及其治理的经济学分析

A Economic Analysis of the Rule-violating Distortion of Accounting Information and Its′ Government

委托代理双方效用函数的不一致性和信息不对称,是会计信息违规性失真的客观基础,因信息不对称而产生的败德行为是会计信息违规性失真的主观原因。因此,会计信息最低质量保证金及供给临界点机制的形成是治理会计信息违规性失真的有效途径。

The inconsistency of principal - agent utility function and the asymmetry of information, are the objective backgrounds of violation of distortion of accounting information, and moral hazard behaviors caused by asymmetric information are the subjective reasons. Therefore, the bail of the accounting information＇ s lowest quality and the critical point of supply are effective ways to gavern the rule - violating distortion of distortion of accounting information.