摘要
从信息经济学角度分析,会计信息失真的原因有:所有者与经营者双方的效用函数不一致;信息不对称;契约不完备。解决对策有:形成职业企业家阶层进行声誉评价;加大处罚力度,降低经营者的预期风险收益以及完善会计人员管理体制;适当推行会计委派制措施在所有者与经营者之间形成有效的激励与监督机制,提高会计信息的真实性和可靠性。
Information from the economics point of view of accounting information distortion due to the owners and operators of the two different utility function, asymmetric information, incomplete contract as the basis for the use of the formation of an entrepreneurial class career, the reputation of evaluation, and increase penalties. And operators are expected to reduce the risk of earnings management, as well as improve the accounting system, the implementation of appropriate measures Accountant Appointment in between the owners and operators to form an effective incentive and monitoring mechanisms to enhance the authenticity of accounting information and reliability.
出处
《太原大学学报》
2008年第4期26-28,共3页
Journal of Taiyuan University
关键词
会计信息失真
会计委托制度
治理
完善
accounting information lacks fidelity
the accountant entrusts system
govern
perfect
