摘要
政府行为直接影响会计信息的提供,政府行为具有"信息垄断"作用、财富转移作用和巨额成本,企业为其利益一方面对政府行为进行影响,另一方面则提供有利于企业的信息。主要表现在企业规模影响和行业影响两个方面。分析其影响可以揭示政府行为与会计信息之间的关系,便于进一步改善会计的政府环境,加强会计信息管理。
Government act exerts a direct effect on accounting information. It is characteristic of monopolistic information, funds diversion and huge cost. Enterprises affect government act for the sake of their profit, on the other hand, they provide information favorable to them. Their effects are found in their scale and trade. Analysis of their effects can clarify the relations between government act and actual information so as to further improve accounting situation and strengthen the information management.
基金
2003年国家社科基金重点项目(项目编号:03AJY007)
关键词
政府行为
会计信息
管制
财富转移
government act
accounting information
control
funds diversion
