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目前,对于会计信息失真的原因,有的学者从委托代理理论出发,认为由于委托人与代理人利益的不一致和会计信息的不对称,使会计信息失真成为必然,人们只能减少会计信息失真的程度,不能消除会计信息失真的现象。有的学者从分析会计制度出发,认为由于会计制度未进行充分博弈,使内部?
At present, for the reason of distortion of accounting information, some scholars start from the theory of principal-agent, and believe that because of the inconsistency of principal and agent’s interest and the asymmetry of accounting information, accounting information distortion becomes inevitable, people can only reduce the distortion of accounting information Degree, can not eliminate the distortion of accounting information phenomenon. Some scholars from the analysis of accounting system, that the accounting system has not been fully game, so that the internal?