论文部分内容阅读
1.引言会计信息对维护市场的健康发展具有重要的意义,它能够影响投资者的财富分配,提供各方签订契约所需的信息,可以对代理人进行绩效评价,影响企业与企业、企业与政府之间的关系。为抢得产权和产品交易先机的利益驱动下,冒违反“道德底线”的风险去利用信息优势管理盈利,在准则的范围内优化自身的利益。盈余管理的存在自然有其合理性,我们必须权衡利弊将其控制在信息需求者可以接受的底线以上。从决策的角度看,会计人员的职业判断很难保持中立,只有信息消费者对信息制约力量达到一定程度后,才有可能通过博弈的方式对准则施加影响力,进而制约其职业判断。
1. Introduction Accounting information is of great significance in maintaining the healthy development of the market. It can influence the distribution of wealth of investors and provide the information needed by all parties to enter into contracts. It can evaluate the performance of agents and affect companies, enterprises and enterprises. The relationship between the government. In order to seize the interests of property rights and product trading opportunities, take the risk of violating the “ethical bottom line” to use information advantages to manage profitability and optimize their own interests within the scope of the guidelines. The existence of surplus management naturally has its rationality. We must weigh the advantages and disadvantages to control it above the bottom line that information demanders can accept. From the perspective of decision-making, accounting personnel’s professional judgment is difficult to maintain neutrality. Only after the information consumer has reached a certain level of information-restricting power can it exert influence on the criteria through games and then restrict its professional judgment.