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本文认为通常意义上的会计信息真实性是一种结果理性,这种真实性难以实现,不具有可操作性,因此,应从程序理性的角度研究探讨会计信息的真实性。认为真实的会计信息是指按照公认的会计准则加工处理并对外披露的,会计准则制定过程及其有关的制度安排是理性的,会计信息失真的导因在于会计信息的生产与披露过程中的非理性和理性的对立。所以,需要完善会计准则的制定程序,设计发现和保证遵守会计准则的程序,以及明确能降低交易费用的道德与伦理行为规范,从根本上治理会计信息失真问题。
This paper argues that the authenticity of accounting information in the usual sense is a result rationality, which is difficult to be realized and not operable. Therefore, the authenticity of accounting information should be explored from the perspective of procedural rationality. Considering that the real accounting information is processed in accordance with generally accepted accounting principles and disclosed externally, the process of making accounting standards and the related institutional arrangement are rational. The causes of accounting information distortion lie in the non-production of accounting information and the non-disclosure Opposition between reason and reason. Therefore, it is necessary to improve the accounting standards development process, design and ensure compliance with accounting standards and procedures, as well as clearly reduce the transaction costs of ethics and ethical behavior norms, and fundamentally solve the problem of accounting information distortion.