会计信息对称的一般研究

自美国加州大学乔治·阿克尔洛夫因研究信息不对称理论获得2001年诺贝尔经济学奖以来,管理理论都以信息不对称为研究假设。在实践中,因为会计信息不对称发生了大量现金犯罪和财务造假。为什么会计信息会不对称?学者们在理论上是如何论述的?有关部门在实务上又是如何治理的?论文以现金犯罪和财务造假为研究背景,以前人已有成果为研究参考,对学术界的研究动态和有关部门的治理举措进行了梳理,并提出了破解信息不对称难题的基本思路。

Common Research of Accounting Information Symmetrical

Since George·Akerlof of American California University obtained Nobel Prize in 2001 for studding the information asymmetry theory,the relative management theory has been studied on the base of the information asymmetry theory.In practice,accounting information asymmetry makes a large number of crimes on cash and false financial affairs.Why will accounting information be asymmetric?How did the scholars describe it in theory,how was one prevented and cured in practice?On the background of crime on cash and false financial affairs,on the reference of research results in the past,I would comb the research status of the academia and put forward the basic view about the problem of information asymmetry.