会计信息质量供求研究

在我国。目前会计信息的质量遭到大量批评，会计信息失真日益成为社会各界所关注的焦点问题。会计信息失真的原因是多方面的，本文从会计信息的供给和需求两个角度对会计信息的失真的原因进行分析，在供给方面主要是由REMM模型分析企业的委托代理关系和忽视资本市场解释，再者又分析本国历史文化方面的原因；需求方面则主要是有效需求主体缺失所导致。由此提出提高会计信息质量的几点建议。

Demand and Supply Analysis of the Quality of Accounting Information

In China, teh quality of accounting information has been criticized so that the society has focused on the problems about distorted accounting information at present. In this paper the distorted reasons are analysed from demand and supply of accounting information.In supply of accounting information both principal-agent theory and ignoring capital market give an explanation of distorted disclosure and reasons of culture and history are provided; in demand of accounting information the reason in lack of effective demand parites. At the same time some advice are given on improving accounting information..