企业会计信息不对称形成的问题及治理研究

Research on the Problems and Governance of Asymmetric Accounting Information

企业会计信息是企业和社会经济有效运行的重要基础,是联结企业管理人员、投资者的重要纽带,如何降低企业会计信息不对称是经济市场面临的重要问题。本文从会计信息不对称的内容出发,分析企业会计信息不对称形成的问题,并提出企业会计信息不对称的治理对策。对提高企业会计信息透明度和推进企业可持续发展具有重要实践价值。

Enterprise accounting information is an important foundation for enterprises operation and social development. It is an important link connecting enterprise managers and investors. How to reduce the asymmetry of accounting information is an important problem. This paper starts from the content of asymmetric accounting information, analyses the problems, and sets forth some countermeasures. It is of great practical value to improve the transparency of accounting information and promote the sustainable development of enterprises.