会计信息失真的经济学分析

Economic Analysis of Accounting Information Distortion

会计信息失真研究,一直是会计理论界和实务界关注的热点和难点。本文尝试运用经济学原理对会计信息失真的成因进行分析,认为成本收益不对称、会计制度不完善和企业的委托代理关系是引发会计信息失真的主要原因,并提出从增加惩罚成本、向信息使用者征费、加强会计制度规范建设、强化契约关系和建立有效的监督约束机制等方面提高会计信息质量。

The study on the distortion of accounting information has been a hot points and difficulties of accounting theory circle and practice circle.This article attempts to use economic theory to analyze the causes of accounting information distortion,thinks that the main causes of accounting information distortion is asymmetry of cost-benefit, not perfect accounting system and the principal-agent relationship and enterprises, and proposes to improve the quality of accounting information from increasing cost of punishment, levying fees to information users, strengthening the construction of accounting system, strengthening contractual relations and establishing effective supervision and constraint mechanism.