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本文首先分析了会计信息失真的相对性和动态性,在此基础上分析了由于会计制度不完善。产权各行为主体的利益冲突、激励与约束机制不对称以及委托代理关系所带来的会计信息失真,最后提出从明晰产权、加强会计规范建设、理顺各方的利益关系以及强化契约关系等方面提高会计信息质量的对策。
This paper first analyzes the relative and dynamic accounting information distortion, based on this analysis of the accounting system is not perfect. The conflict of interests, the asymmetrical motivation and restraint mechanisms and the distortion of accounting information caused by the principal-agent relationship, and finally proposes that from the clarification of property rights, strengthening the construction of accounting standards, straightening out the interest relations between all parties and strengthening the contractual relationship Countermeasures to Improve the Quality of Accounting Information.