试论会计信息的不对称性

On the Asymmetry of Accounting Information

由于委托 -代理关系的存在 ,必然造成会计信息在会计人员、管理当局和外部使用者之间呈不对称分布。在论述了会计信息不对称的含义、原因和后果之后 。

Because of principal agency relationship, the distribution of accounting information among accountant, the executive and external information users is asymmetrical. This article discusses the meaning, causes and consequences of the asymmetry of accounting information, and then discusses how to decrease it.