创造性会计产生的外部因素分析（Analysis of external factors in creative accounting）.docVIP

创造性会计产生的外部因素分析（Analysis of external factors in creative accounting） Lin Yongjun science and technology monthly magazine, 2005, issue 06, School of accounting, Hubei University of Economics Creative accounting is a worldwide subject. It is the product of internal cause and external cause. The external environment provides the objective conditions for its existence; the enterprise managers have the motivation to make use of it for some purpose. The article mainly focuses on analyzing the root causes of creative accounting from internal causes, and tries to provide useful ideas for its suppression in essence. Keywords creative accounting; economic auditing; As we all know, the motivation of enterprises to use creative accounting is often not noble, and creative accounting is often used as a means of cheating users. But when we are blaming the bad morals of enterprises, should we reflect on who provides the space for creative accounting? Who is responsible for the emergence of creative accounting? It is for this reason that this paper analyzes the external factors of creative accounting, so as to provide some useful thinking vision for restraining creative accounting. 1, from the economic point of view 1.1 contract theory and creative accounting Agency theory is one of the most influential theories in contract theory. In the agency relationship, there are different interests between client and agent, accountant or accounting institutions, there is a conflict of interest between them, if the accountant or accounting institutions that modified accounting statements in their interest (such as salary, company stock to improve the treatment, appreciation, etc.) the egoism the tendency he or they consider the use of creative accounting; when there is a conflict of interest between the agent and the principal, for their own interests, it may by order, implied, accounting personnel, accounting institution modification of accounting statements, accounting personnel and accountin