| 从信息经济学角度根治会计信息失真 |
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| 引用本文： | 郑济孝.从信息经济学角度根治会计信息失真[J].太原大学学报,2008,9(4):26-28. |
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| 作者姓名： | 郑济孝 |
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| 作者单位： | 太原大学,财会系,山西,太原,030009 |
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| 摘 要： | 从信息经济学角度分析，会计信息失真的原因有：所有者与经营者双方的效用函数不一致；信息不对称；契约不完备。解决对策有：形成职业企业家阶层进行声誉评价；加大处罚力度，降低经营者的预期风险收益以及完善会计人员管理体制；适当推行会计委派制措施在所有者与经营者之间形成有效的激励与监督机制，提高会计信息的真实性和可靠性。
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| 关 键 词： | 会计信息失真 会计委托制度 治理 完善 |
Information from the Economics Point of View Radical Distortion of Accounting Information |
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| ZHENG Ji-xiao.Information from the Economics Point of View Radical Distortion of Accounting Information[J].Journal of Taiyuan University,2008,9(4):26-28. |
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| Authors: | ZHENG Ji-xiao |
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| Institution: | ZHENG Ji-xiao (Department of Finance and Accounting, Taiyuan University, Taiyuan 030009, China) |
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| Abstract: | Information from the economics point of view of accounting information distortion due to the owners and operators of the two different utility function,asymmetric information,incomplete contract as the basis for the use of the formation of an entrepreneurial class career,the reputation of evaluation,and increase penalties.And operators are expected to reduce the risk of earnings management,as well as improve the accounting system,the implementation of appropriate measures Accountant Appointment in between the owners and operators to form an effective incentive and monitoring mechanisms to enhance the authenticity of accounting information and reliability. |
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| Keywords: | accounting information lacks fidelity the accountant entrusts system govern perfect |
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