会计信息失真的经济学剖析

在知识经济的今天,就在会计信息日益受到重视的背景下,会计信息失真的不和谐现象却越演越烈。委托代理双方的效用函数不一致是导致会计信息失真的内在动机;委托代理双方签订的契约不完备是会计信息失真的外在条件;交易双方对信息占有的不对称、内部人的控制与企业会计信息供需矛盾等问题,是造成会计信息失真的客观原因。针对不同类型的会计信息失真,结合我国实际,应从会计规则制定、企业制度、企业行为、经营者、会计人员等角度进行综合治理。

An Economic Analysis of Accounting Information Distortion

In today's knowledge economy,accurate accounting information is emphasized.However,the inharmonious phenomenon of accounting information distortion is very serious.The inconsistent utility function of commission and agency is the internal factor.The immature contracts signed by the commission and agency are the external factor.The different business information from two sides results in adverse selection and moral crisis,seriously lowering the efficiency of market operation while the internal control leads to problems such as poor performance of corporation owners,the business entity's unreasonable management structure,lack of incentive for the operators and lack of supervision system and so on.The accounting information controlled by enterprises,leading to supply and demand contradiction,is the objective cause of accounting information distortion.To solve the various problems of accounting information distortion,it should be tackled in a comprehensive way,taking establishment of accounting rules,enterprise system,enterprise behavior,operators and accountants into consideration.