论会计信息失真的原因及对策.docxVIP

论会计信息失真的原因及对策REASION OF ACCOUNTING INFORMATION DISTORTION AND ITS CORRESPONDING STRATEGY 专 业：财务管理 姓 名： 指导教师姓名： 申请学位级别： 学 士 论文提交日期：2007年6月7日 学位授予单位： 大学摘 要经济越发展，会计越重要。在现代市场经济条件下，会计信息的价值得到了更广泛的运用。会计信息具有一定的经济后果性，会计信息的真实和有效，是国家和企业进行科学管理和决策的关键，关系到国民经济和社会生活等方面能否稳步的发展。当前，我国会计信息失真的现象非常严重，不仅给广大投资者带来了巨大损失，而且还严重影响了整个国家的经济秩序和社会秩序，影响了生产力的发展与和谐社会的建设。因此，深入研究会计信息失真的原因，加强对会计信息的法律约束，不仅具有重要的现实意义，而且也是重要的学术课题之一。本文在吸收、借鉴前人研究成果的基础上，首先阐述了会计信息及其质量特征，然后揭示了会计信息失真的现状，继而把会计信息失真与法律约束结合起来，从经济学、法学角度对会计信息失真原因进行了分析，阐明了由于产权不明晰，委托代理关系不协调带来的信息不对称、契约不完全，在以上因素的综合作用下，逆向选择和道德风险最终产生了会计信息的失真。最后，结合我国的现状，提出了有效遏制会计信息失真的种种措施。关键词：会计信息； 会计信息质量； 会计信息失真； 治理ABSTRACTWith the developmental of the economy, the accountant plays the more important role under the modern market economy, and the value of accounting information has been broadly used. Because the accounting information had attributes includes some economic consequences, the reality and efficiency, it become the key foundations of scientific management and decision for a country or a corporation, and it also influenced the steady development of national economy and social lives. For the moment, the serious distortion of the accounting information in our country, not only bring huge loss to the numerous investors, and interferes the economic order and society order of our country, but also has been a obstacle in the processing of developing productivity and constructing the harmonious society. The research work has important operation significance and academic values, which studies on the reason of accounting information distortion or enhancing the legal restraint of accounting information.Based on the formers’ research present states, firstly, the paper illustrates the accounting information and the quality features and then reveals the status of accounting information distortion. The paper also demonstrates the asymmetric information and the incomplete contracts due to the lack of clarity of property rights and the inconsistent agent relations