会计诚信危机的理论分析与对策探讨

会计诚信是现代会计的一项基本准则。然而一系列会计舞弊案件的发生提醒我们:诚信在会计领域尚未真正落到实处。必须从诚信的概念入手,运用新制度经济学中的契约经济学理论,委托—代理理论和产权理论,深入分析当前会计领域诚信缺失、舞弊产生的原因。才能针对这些原因,提出恢复诚信的系统模型,从而制定出消除会计舞弊的对策。

A Theoretical Analysis on Accounting Credit Crisis

Accounting credit is a fundamental principle of modern accounting.Howerer,the frequent financial frauds indicates that this principle has not been practiced very well in reality.This paper analyses the crisis in terms of the concept of accounting principle,the application of contract economics theory,submit-substitute theory and property rights theory.Then it tries to establish the system module and gives some advice to solve credit crisis.