国有企业会计信息失真的经济学透视

On the Distortion of the Accounting Informationin the Government - owned Enterprises

［摘 要］国有企业会计信息失真问题已成为社会的一大公害。理论界多把责备的目光投向会计规范和会计行为上周而总找不到治病的“症结”。对此应从经济学角度出发，追本溯源，探究国有企业会计信息失真的根本原因和治理对策。

Abstract:The distortion of the accounting information for the govemment - owned enterprises has become a publicharm for the society. Some theorists think that it is due to the accounting standard and accounting behaviour. SO the realreasons should be found and counter - measures should be taken for the distortion of the accounting information for thegovernment - owned enterprises based on economics.