会计信息失真问题的思考

Issues of Accounting Information Distortion

该文以会计信息失真的一般表象为基础分析了由于会计学理论和方法上的冲突、会计制度不完善、产权各行为主体的利益冲突、激励与约束机制不对称以及委托一代理关系所带来的会计信息失真进而提出了预防和减少会计信息失真的对策。

In this paper, the general appearance of distortion of accounting information based on analysis of accounting theory and methods since the conflict, inadequate accounting system, property fights of all actors in conflict of interest, incentive and restraint mechanisms, and principal - agent relationship between asymmetry caused by accounting information and then put forward to prevent and reduce distortion of accounting information measures.