会计诚信、失信及相关理论预设

会计行为失范和会计信息失真有其厚重的理论渊源和深刻的现实背景,它既与诚信产生的前提--人性善、恶的理论预设有关,又与信用的伦理学基础、经济学性质密切相联,还可以从博弈论、新制度经济学理论、有限理性理论和成本理论等角度予以解释。上市公司信息披露诚信机制建设,不仅依赖于全社会信用意识的形成,以及社会道德体系的完善,还在于建立健全社会反信息欺诈的制度体系。其中,以提高信息欺诈成本的方式,对信息供给的诚信进行"逆向定价"尤为重要。

Good faith and Breach of faith in Accounting and the Relevant Theoretical Presupposition

Both the behavioral fault and information distortion in accounting can be attributed to the theoretical origin and current background. They are closely related both to the presupposition-the presupposition that human nature is good or evil, and to the ethic basis for credit. And what is more, such phenomenon can be interpreted in terms of such theories as neo-institutional economics, bounded rational theory and cost theory. The good faith mechanism for the information disclosure in listed companies depends not only on the credit awareness in the whole society as well as the upgrading of social moral system, but also on the sound system against information fraud. Among other measures, to increase the cost of information fraud (including management punishment cost, market punishment cost and breach punishment cost) and to conduct reverse pricing for the good faith in information supply are especially important.