会计信息不实的行政法律规制研究

1929年-1933年席卷欧美的经济危机和2008年世界金融危机本质上是会计信息不实孕育的“恶果”，证明会计信息不实具有严重的社会危害性。为把不实会计信息的状况限制在低水平，保护相关利益主体的权益，防止信息障碍累积，构建有效经济社会信用体系，避免经济发生重大病变，需要实施全过程一般会计信息问题的有效行政法律监管。如何实施会计信息不实的行政监管，关键是从操作层面完善现有行政法律规制内容.

Research of Accounting Information Distortion on Administrative Legal Regulation

In 1929-1933 the economic crisis across Europe＇s and the 2008 world financial crisis are essentially the accounting information distortions, ＂consequences＂ of proof of accounting information distortion has serious social effect. To prevent the dealers to provide false accounting information, to protect the rights and interests of stakeholders, to prevent information barriers, to avoid major economy crisis, and to build an effective economic and social credit system, it is necessary to implement administrative legal supervision in the full process of effective accounting information disclosure. While on how to implement the administrative monitor for accounting information distortion, the key is to perfect the present legal rules and regulations from the operational level.