人类有限性与会计信息行为性失真

由会计规则执行者主观见之于客观的具体执行行为所导致的会计信息行为性失真,是会计信息失真的重要组成内容。本文认为,会计信息行为性失真之所以客观存在,其根本原因在于人类有限性。本文将会计信息行为性失真区分为个体性失真(包括过失性失真和非过失性失真)和群体性失真,在此基础上,分别从疏忽大意与过于自信两个角度对个体性的过失性失真进行分析,从智力因素和非智力因素两个角度时个体性的非过失性失真进行分析,从会计规则、会计技术、组织特征和社会文化等四个角度对群体性失真进行分析,并分别提出相应的治理措施。

The Limitation of Human Beings and the Behavioral Distortion of Accounting Information

The Behavioral Distortion of Accounting Information ( BDOAI) , which derives from the accounting rule - executants'practice accompanied with subjective reflection of the objective world, is a significant component of accounting information distortion. This article deems that the ultimate reason for the existence of BDOAI lies in the limitation of human beings. It then divides the BDOAI into individual distortion (including the negligent distortion and the non - negligent distortion) and group distortion. Based on this classification, it analyzes the negligent individual distortion from two aspects, careless and inadvertent distortion as well as distortion with undue assumption, analyzes the non - negligent individual distortion from intelligence factors and non - intelligence factors, and analyzes the group distortion considering accounting rules, accounting techniques, organization characteristics and social cultures. Then, it raises the solutions accordingly.