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1、論會(huì)計(jì)信息失真的原因及對(duì)策REASIONOFACCOUNTINGINFORMATIONDISTORTIONANDITSCORRESPONDINGSTRATEGY專業(yè)：財(cái)務(wù)管理姓名：指導(dǎo)教師姓名：摘要經(jīng)濟(jì)越發(fā)展，會(huì)計(jì)越重要。在現(xiàn)代市場(chǎng)經(jīng)濟(jì)條件下，會(huì)計(jì)信息的價(jià)值得到了更廣泛的運(yùn)用。會(huì)計(jì)信息具有一定的經(jīng)濟(jì)后果性，會(huì)計(jì)信息的真實(shí)和有效，是國(guó)家和企業(yè)進(jìn)行科學(xué)管理和決策的關(guān)鍵，關(guān)系到國(guó)民經(jīng)濟(jì)和社會(huì)生活等方面能否穩(wěn)步的發(fā)展。當(dāng)前，我國(guó)會(huì)計(jì)信息失真的現(xiàn)象非常嚴(yán)重，不僅給廣大投資者帶來了巨大損失，而且還嚴(yán)重影響了整個(gè)國(guó)家的經(jīng)濟(jì)秩序和社會(huì)秩序，影響了生產(chǎn)力的發(fā)展與和諧社會(huì)的建設(shè)。因此
2、，深入研究會(huì)計(jì)信息失真的原因，加強(qiáng)對(duì)會(huì)計(jì)信息的法律約束，不僅具有重要的現(xiàn)實(shí)意義，而且也是重要的學(xué)術(shù)課題之一。本文在吸收、借鑒前人研究成果的基礎(chǔ)上，首先闡述了會(huì)計(jì)信息及其質(zhì)量特征，然后揭示了會(huì)計(jì)信息失真的現(xiàn)狀，繼而把會(huì)計(jì)信息失真與法律約束結(jié)合起來，從經(jīng)濟(jì)學(xué)、法學(xué)角度對(duì)會(huì)計(jì)信息失真原因進(jìn)行了分析，闡明了由于產(chǎn)權(quán)不明晰，委托代理關(guān)系不協(xié)調(diào)帶來的信息不對(duì)稱、契約不完全，在以上因素的綜合作用下，逆向選擇和道德風(fēng)險(xiǎn)最終產(chǎn)生了會(huì)計(jì)信息的失真。最后，結(jié)合我國(guó)的現(xiàn)狀，提出了有效遏制會(huì)計(jì)信息失真的種種措施。關(guān)鍵詞：會(huì)計(jì)信息；會(huì)計(jì)信息質(zhì)量；會(huì)計(jì)信息失真；治理ABSTRACTWithth
3、edevelopmentaloftheeconomy,theaccountantplaysthemoreimportantroleunderthemodernmarketeconomy,andthevalueofaccountinginformationhasbeenbroadlyused.Becausetheaccountinginformationhadattributesincludessomeeconomicconsequences,therealityandefficiency,itbecomethekeyfoundationsofscientificm
4、anagementanddecisionforacountryoracorporation,anditalsoinfluencedthesteadydevelopmentofnationaleconomyandsociallives.Forthemoment,theseriousdistortionoftheaccountinginformationinourcountry,notonlybringhugelosstothenumerousinvestors,andinterferestheeconomicorderandsocietyorderofourcoun
5、try,butalsohasbeenaobstacleintheprocessingofdevelopingproductivityandconstructingtheharmonioussociety.Theresearchworkhasimportantoperationsignificanceandacademicvalues,whichstudiesonthereasonofaccountinginformationdistortionorenhancingthelegalrestraintofaccountinginformation.Basedonth
6、eformers’researchpresentstates,firstly,thepaperillustratestheaccountinginformationandthequalityfeaturesandthenrevealsthestatusofaccountinginformationdistortion.Thepaperalsodemonstratestheasymmetricinformationandtheincompletecontractsduetothelackofclarityofpropertyrightsandtheinconsist
7、entagentrelationship.Thereasonofaccountinginformationdistortionisanalyzedthrougheconomicsandthelaw.Undertheconditionofinformationasymmetry,incompletecontracts,adversesectionandmoralhazardproduceaccountinginformationdistortion.Finally,contractingtheactualityofourcountry,themeasurestoha
8、rness
