| 论会计信息失真的内在性 |
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| 引用本文： | 李银菊.论会计信息失真的内在性[J].济宁师范专科学校学报,2005,26(3):87-88,109. |
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| 作者姓名： | 李银菊 |
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| 作者单位： | 云浮市中等专业学校 广东云浮527300 |
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| 摘 要： | 产权明晰只是保证会计信息不失真的必要条件。越是强调所有权与经营权的分离，要求所有者少干预经营者，以利于提高企业经营绩效，信息不对称现象就越突出，造假的可能性越大，而风险越小。在存在任何信息不对称的代理关系下，信息失真是这种产权安排和提高企业经营绩效中内生的。这说明，研究会计信息失真的思路需要更新。
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| 关 键 词： | 会计信息 失真 产权 内生 |
| 文章编号： | 1004-1877(2005)03-0087-03 |
The inside that accountancy information lose true discuss |
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| LI Yinju.The inside that accountancy information lose true discuss[J].Journal of Jining Teachers College,2005,26(3):87-88,109. |
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| Authors: | LI Yinju |
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| Abstract: | Distinct property right is just the essential condition to ensure the consistent with the facts of accounting information. The more the separation of proprietary rights and management rights is stressed, which means managers is little intervened by owners of enterprisesso as to improve the enterprises' management and their efficiency, the more the phenomenon of dissymmetry information sticks out, thus resutts in the probability of cooking accounts. Under therelationship of the agency of dissymmetry information, the dissymmetry informati on is the internalfactor of this kind of construction of property right. And it is also growing in the improving the enterprises efficiency. From the above, the train of thought to study the dissym metry information of account should need to be renewed. |
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| Keywords: | accountancy informatio untm property righ inside |
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