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会计信息失真应经成为专家们研究的重点,由于它的广泛性与严重性,各行各业的人们都对会计信息的真实性非常关心。文章首先探讨实质理性与程序理性支配下真实会计信息的产生机理,以此为基础界定了会计信息失真。会计规则制定者、会计规则执行者以及会计信息使用者围绕着会计信息产权展开了激烈的博弈,各方力量对比与行为动机的不同促成了会计信息失真的产生;于是从规范各方行为角度提出了治理会计信息失真现象得对策建议。
Accounting information distortion should become the focus of the experts study, because of its breadth and severity, people from all walks of life are very concerned about the authenticity of accounting information. The article first explores the production mechanism of real accounting information under substantive rationality and procedural rationality. Based on this, the distortion of accounting information is defined. Accounting rules setters, accounting rules and accounting information users around the accounting information property rights has started a fierce game, the strength of the parties compared with the different motivations led to the formation of accounting information distortion; so from the point of view of normative behavior The countermeasures and suggestions on how to deal with the distortion of accounting information.