会计信息失真的诱因分析及监管中的误区思考

The analysing and thinking on the cause of false accounting information and the misunderstanding about its supervison

本文对上市公司会计信息失真的诱因、特征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。

This paper has 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.