摘要
从产权理论出发 ,考察会计信息披露做到完全真实的可能性 ,以及能否把完全真实的会计信息作为我们追求的目标 ,并提出会计信息失真治理的思路和逻辑前提。
Start from property rights theory,investigate the possibility of accounting information announcement can be done completely true,and whether we can take perfect real accounting information as the goal which we are searching or not,and put forward the train of thought and logic prerequisite of governance of not true to life of accounting information.
出处
《山西财经大学学报》
北大核心
2001年第3期54-56,共3页
Journal of Shanxi University of Finance and Economics
关键词
会计信息失真
信息不对称
机会主义
交易费用
not true to life of accounting information
the information is not symmetry
opportunism
transaction cost
