我国商业银行会计信息失真的成因及治理对策

Inquiring into the Causes and Countermeasures of Distorted Accounting Information of Commercial Banks in China

会计信息失真是世界各国力图解决的重大问题。迄今为止,我国商业银行会计信息失真仍是不争的事实,它不仅影响到相关者的利益和决策,而且影响到国家正常的经济秩序和社会秩序。其成因主要源于委托代理制的缺陷、业绩评价体系不科学、内部控制制度不健全、银行人员职业判断存在偏差等内因,以及产权不明晰、政府干预形成包袱、外部监督机制不完善、会计法律法规及会计制度不完善等外因。为解决这些问题,建议转变政府职能,建立健全适合商业银行发展的财务管理体制;完善会计法律法规及会计制度;完善内部控制制度,加强外部监督的协调与力度;加强银行从业人员的职业道德教育和会计人员的业务技能培养等。

Accounting information distortion is an important problem which every country in the world strives to solve. So far commercial banks＇ accounting information distortion is still an indisputable fact in China. It not only affects the interests of stakeholders and decision-making, but also affects national economic order and social order. The distortion is due to internal causes, which include the defects of the principle-agent system, the unscientific performance evaluation system, the distemperedness of the internal control system, and the deviations of the banks＇ staffs＇ professional judgments, etc. , and the external causes, which includes no perspicuity of the property rights, the impedimenta derived from governments＇ intervention, the imperfectness of external oversight mechanisms and accounting laws and regulations, and accounting systems, etc. In order to govern the recurring illness, it is pro- posed to transform government functions, establish and improve the financial management system which is suitable to the development of commercial banks, perfect accounting laws and regulations and accounting institutions, reinforce the coordination and the dynamism of external supervision, strengthen the banking practitioners professional ethics education and accounting staff business skills training, etc.