会计信息违规性失真的治理机制研究

现代企业所有权合约安排决定了经营者分享企业剩余索取权.现代企业会计规则合约安排是政府享有一般通用会计规则制定权、经营者享有剩余会计规则制定权和会计规则执行权、注册会计师享有会计规则监督权;在会计规则监督权弱化条件下,经营者控制了企业剩余的计量.经营者既分享剩余又控制剩余计量导致了会计信息违规性失真.会计信息违规性失真是程序理性观下的信息失真.治理此问题,不能破坏现行的制度均衡,博弈论分析表明,政府加重对注册会计师偷懒(而不是对经营者舞弊)的处罚在长期中可以达到遏制会计信息违规性失真的目的.

Research on Rule-violating Accounting Information Distortion

According to ownership agreement of firm, operators take residual claim of the firm.And according to accounting rule agreement, government takes right-constituting of current accounting rule, operators take right-constituting of residual accounting rule and right-executing of accounting rule, CPA takes right-supervising of accounting rule. With feebleness of right-supervising of accounting rule, operators control surplus-measuring. As a result, Rule-violating Accounting Information Distortion produces, which indicates rationality as process. To deal with this problem, we should not destroy the system's equilibrium. Gamble theory indicates that if government punished CPA instead of operators greatly, rule-violating accounting information distortion would reduce in the long time.