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本文对虚假会计信息产生的原因及其危害进行了简单分析,用均衡分析的方法分析指出,在一定社会条件下和一定时期内,虚假会计信息的“产出”量和举报人对会计信息造假者的举报查处量之间呈现某种均衡状态,从而提出按照科斯定律利用市场机制防止虚假会计信息泛滥,以及制定完善有关虚假会计信息违法案件举报奖励办法的初步构想。
This paper analyzes the causes and the harms of the false accounting information, and analyzes it with the method of equilibrium analysis. It shows that under certain social conditions and within a certain period, the “output” of the false accounting information and the informant ’ The counterfeiters’ investigation and reporting quantity show a certain balance state, and then put forward the preliminary idea of using the market mechanism to prevent the spread of false accounting information according to Coase’s law and formulating and perfecting the reporting incentives for false accounting information violation cases.