会计舞弊的宏观会计信息生态系统视阈解释及技术治理

A Macro-Accounting Information Ecosystem Interpretation of Accounting Fraud and Its Technical Governance

频发的会计舞弊使会计信息质量广受关注。基于信息生态理论诠释会计信息生态系统的形成及其运作机理,通过分析会计信息参与主体间互动关系,揭示了会计信息生态系统内由于参与主体目标不一致产生矛盾导致会计舞弊,从而破坏会计信息生态系统,而会计信息供给方基于自身利益,信息供给方与信息需求方信息不对称是会计信息生态系统失衡的根源。提出将区块链等相关技术应用于宏观会计信息生态系统,实现技术治理会计舞弊的设想。

Frequent accounting frauds make the quality of accounting information widely concerned.According to the information ecology theory,this paper explains the formation and operation mechanism of accounting information ecosystem.The analysis of interactive relationships among participants in accounting information ecosystem reveals that the contradictions in the system result from the inconsistent goals of the participants,leading to accounting frauds while undermining the accounting information ecosystem.However,the supply sides of accounting information that always focus on their own interests,along with the information asymmetry between the information supply sides and the information demand sides,are the causes for the imbalance of the accounting information ecosystem.Accordingly,it is suggested to apply the block chain and related technologies to the macro accounting information ecosystem so as to realize the technical governance of accounting frauds.