虚假会计信息成因及其监管的理性思考

The Rational Thinking on the Cause of False Accounting Information and its Supervision

对上市公司虚假会计信息的成因及其监管等问题进行了深入的理性思考。认为委托代理制度下所派生的利益不一致是虚假会计信息产生的经济诱因,信息不对称是虚假会计信息产生的客观环境,而会计信息监管中存在的诸多误区是虚假会计信息得以存在的现实基础。进而提出应从完善公司治理机制、推进会计师事务所体制改革、健全民事赔偿机制等方面建立一套有效的监管机制。

The paper has an in-depth and rational thought on the cause of false accounting information and its supervision. It holds that the differentiation caused by the ownership and management right is the economic cause; the differentiation of the accounting information is the objective environment and the misunderstanding about the accounting information supervision is the realistic base. The paper further puts farward that a set of effective supervision system should be established in the aspects of perfecting corporation governance, pushing system reform of CPA firms and improving civil reparation system.