试论会计信息失真的二元性及其对策

会计信息失真是一个国际性、历史性的问题,也是世界各国当前需要着力研究解决的重大问题。本文根据会计信息失真的成因,提出会计信息失真"二元性",将会计信息失真分为客观性失真、主观性失真二类,并分别从会计规则本身、会计规则执行者、会计信息供需、公司治理结构、中介机构和利益诱惑巨大、违规成本低廉等角度,分析了这两类会计信息失真的形成机理;本文最后在此基础上简要地提出相应的治理思路。

The Duality and Countermeasures of the Accounting Information's Distortion

The question of the accounting informations distortion is an international and historical problem, at the same time, it needs all countries to figure out. The letterpress advances the duality of accounting informations distortion according to the cause of formation on the accounting informations distortion, divides it into the objectivism duality and the subjective duality , and gives reasons how the duality of accounting informations distortion come into being from the points of view of accounting regulation, the executor of accounting regulation, the supply and the demand of accounting information, corporate governance,the agency,the large benefit and the small getting out of lines cost and so on. At last, the letterpress advances some countermeasures on how to resolve it.