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近些年来,会计造假、粉饰会计报表现象横行霸道,严重破坏了市场秩序,政府监管部门不遗余力地采取一些措施进行治理。然而,尽管一而再再而三地采取措施,但治理结果却不尽人意,往往是上有政策下有对策,会计舞弊屡禁不止。我们认为出现这种情况的原因是监管部门没有抓住病因,而是采用了治标不治本的药方。本文认为会计实践选择取决于自利行为原则中所说的经济利益,通过运用多重财务指标综合计量企业业绩、切断经济利益与单一财务指标的一一链接关系,从而,从根源上消除会计政策选择的人为导向。
In recent years, the phenomena of accounting fraud and whitewash accounting reports have been rampant and the market order has been severely damaged. The government regulatory agencies have spared no efforts to take some measures to govern the situation. However, despite repeated measures, the results of governance are unsatisfactory. Often, there are countermeasures under the policy, and the accounting fraud is repeatedly banned. We think this happens because regulators did not grasp the cause, but instead adopted a palliative prescription. This paper argues that the choice of accounting practice depends on the economic benefits as stated in the principle of self-interest, and measures the performance of enterprises through the use of multiple financial indicators to cut off the one-to-one linkages between economic interests and single financial indicators, thus eliminating the choice of accounting policies from the root causes People-oriented.