会计信息失真危害的分析

本文从制度经济学、经济信息学、交易费用理论、博弈论和利益相关者理论的角度来分析会计信息普遍失真的危害。会计信息普遍失真只能说明现行的制度和会计规则方法存在重大缺陷,必须进行制度创新,才能从根本上解决这个毒瘤。要从保护国家和社会公众利益和维护社会经济秩序的客观要求出发,对法律制度、会计制度、信誉制度和企业制度等方面开展制度创新。

Institutional Economics Analysis on Hazards of False Accounting Information

The artick deals with hazards to the development of macroeconomy, export, company and accounting industry led to by false accounting information at the angles of informational economics, exchange cost, company stakeholder and game theory. It shows that present institutions and accounting method have signification defaults. Hence, from the demend of protecting national and public benefit and ensuring good order of market and society, institutions of enterprise institution, accounting institution laws and trust institution should be innovated to e-liminating fundamentally false accounting information.