有效需求主体的缺失与会计信息失真

会计信息的供给与需求是矛盾的两个方面 ,它们在相互作用的过程中共同决定着会计信息质量。我国目前会计信息的主要需求主体———政府、投资者、债权人、会计师事务所还不是真正基于市场的需求主体 ,从而失去了一支能有效约束、监督会计信息供给质量的市场力量 ,这有违市场经济要求更多地体现“私法治理”精神的本质。因此 ,积极培育真正意义上的会计信息市场需求主体 ,是有效治理会计信息失真的必然选择 ,也是市场经济走向成熟的客观要求。

On the Absence of the Effective Demand and Supply Subject and the Distortion of Accounting Information

Supply and demand of accounting information constitute two aspects of a contradiction.Their interaction will determine the quality of accounting information.As the main demand and supply subject of accounting information in our country,government,investors,creditors or CPAs failed to be such subjects and so we cannot find any market force which can effectively control and supervise the quality of accounting information.This will be in violation of the basic principle of"management by private law"as required by the market economy.Therefore,the establishment of the true subject of demand and supply of accounting information will be an inevitable choice to eliminate the distortion of accounting information,as well as an inevitable requirement for our market economy to grow bigger and stronger.