上市公司财务欺诈行为的经济学分析

本文从上市公司投资方与管理层之间的信息不对称,分析了管理层的道德风险问题,通过对现行会计审计制度进行分析后发现,注册会计师的行为仍然存在道德风险。认为通过适当增加信息成本可以在一定程度上改变信息弱势,即只有增加信息成本而不是压缩才能解决信息不对称带来的问题。且上市公司和旧车市场等因信息不对称所产生的问题都可以得到解决。

Thinking Deeply in Information Economics that the Financial Fraud of Listed Company Causes

This paper begins to analyse the managers' morals risk question from the information asymmetry between the listed company investors and the administrations,and carries on analysis to the extant accounting and auditting systems, then considers that:the Certified Public Accountants' behavior still has risk of morals. Then this paper proposes and proves by analysing the definition of asymmetrical information: Can change the weak tendency of information to a certain extent through increasing the information cost properly,Namely only by increasing the information cost solve the problem that the information asymmetry brings instead of by compressing can it.By used this conclusion,the listed company problem and the old car market problem, etc. that information asymmetrys produce may be solved. The actual conditions are really in conformity with this too.