上市公司会计信息失真的制度分析及治理对策-马克思主义哲学专业论文.docxVIP

Neo-institutional Economics Analysis and Governance Countermeasure of the Stock Market Accounting InforulatioD Distorting ABSTRACT In recent years，the distortion of accounting informatíon of the company comíng to the stock market has been agitated a great disturbance in capitaI market.The basic reason of the distortion of accounting information is that man is a ;‘contractual man， which is restri?ted by some certain institutions，has bounded rationality opportunism and pursuing maximum avail of their own. Among the property rights ，all the rights are separated and restricted each other. But，when the property rights compounding，the faultiness--owner Ioses the dominated rights. w?U emerge. Thus，the owner of the stock of the company coming to the stock market wiI1 lose the dominated right. This is the essential reason that administeríng department provídes distortion of accounting ínformation. During the process of corporation property rights changing，in order to retlect and supervise the economic interest and economic cost of the owner of property rights，it is necessary to throw dayli萨t on accounting informüticn v.hich exists in the process of the transaction ，operation，alteration. At the same time，the company coming to l e stock market .should employ independ nt accounting corporation 10 audit the accounting repo口， these can make the opening accounting inforrnation credible. Whereas，the institutions of accounting and auditing are ímperfect， Consequently，we deal with the accounting information distortion by perfecting the property rights，the institutions of co叩oration governance and the accounting. [key words1 accounting information distortion，institutions ，property rightsi governance 第 第 1页共 47 页 上市公司会计信息失真的制度分析及治理对策 上市公司会计信息失真的制度分析及治理对策第 上市公司会计信息失真的制度分析及治理对策 第 2 页共 47 页 目U 会计信息失真是影响社会资源配置效率的主要因素之 一。 在新制度经济学 家看来，会计信息失真的根本的原因是:人都是生活在一定的制度环境条件下 的、具有有限理性、机会主义和追求个人效用最大化的契约人 ( Contractual man) (奥利弗.E.威廉姆森， 1985)。在资源稀缺(Scarcity of resources) 的情况下， 人们在追求自身