从失信成本角度看会计诚信问题的产生及对策

On Accounting Honesty Crisis and Its Countermeasures from the Perspective of Cost of Accounting Dishonesty

近年来一些上市公司会计造假案件频频曝光,凸显我国当前经济发展中会计失信现象严重,其间包含着深刻的矛盾。因此,在现阶段对会计诚信问题进行探讨与研究,并提出解决问题的对策便尤感迫切。会计失信行为的产生与经济人的收益和成本的孰大孰小密切相关联,拟从这个角度展开对会计诚信问题的分析,并提出要加大法律惩戒力度和社会监督力度等对策来应对会计失信成本过低的现状。

The accounting frauds of the listed companies in China have exposed the serious problems in accounting honesty at the present stage of economic development and the deterioration of accounting honesty entails complicated reasons.Therefore,it is urgent to research into the field of accounting honesty and put forward some countermeasures.The paper holds the view that accounting dishonesty arises along with the change of economic man＇s revenues and costs,analyzes the reasons for that and points out the countermeasures to change the present situation in which the cost for accounting dishonesty is too low.The countermeasures mainly include increasing the cost of legal punishment and social supervision.