论文部分内容阅读
虚假会计信息所带来的经济后果是十分严重的,它将引起投资决策失误和社会经济资源的无效配置,使交易费用越来越高昂,最终导致整个社会将陷入严重经济危机之中。虚假会计信息问题,不仅是财务会计学界高度关注的问题,也是经济学界、证券部门、政府和股民高度重视的问题,这已经成了一个国际性的难题。然而,以往谈论会计信息失真,往往只关注会计人员制造虚假会计信息的主观故意性,这样就很容易把虚假会计信息问题归结为个别会计人员自身的道德修养或思想品质问题,在此认识基础上所制定的治理方法如隔靴搔痒,难于切中要害,也就无法达到理想的效果。本文从分析虚假会计信息的产生机理出发,探讨产生虚假会计信息的各方面因素,并据此提出了整治虚假会计信息的较为有效的措施。
The false economic consequences of false accounting information is very serious, it will lead to investment decision-making mistakes and social and economic resources in the invalid allocation, the transaction costs are getting higher and higher, eventually leading to society as a whole will fall into serious economic crisis. The problem of false accounting information is not only a matter of great concern to the financial accounting profession, but also a problem that is highly valued by economists, securities departments, governments and investors. This has become an international problem. However, in the past to talk about accounting information distortion, often only concerned about the accounting staff to create false accounting information subjective intentional, so it is easy to boast of false accounting information problems for individual accountants own moral or ideological quality issues, based on this understanding The established management methods such as tickling, it is difficult to cut the key, it can not achieve the desired effect. Based on the analysis of the production mechanism of false accounting information, this article explores various factors that produce false accounting information and puts forward some effective measures to rectify the false accounting information.