摘要
会计信息是引导社会资源配置的重要信号,是国家进行宏观经济管理以及企业的各利益相关者进行决策的重要依据。会计信息的严重失真,势必会引起社会资源的无效配置和投资决策失误,使交易费用越来越高昂,最终会导致更严重的后果。
Accounting information is the important signal that brings efficient distribution of the social resources.The government needs the real accounting information to make the micro-economic policy,and the enterprises need the real information to do the investment decision-making.The false accounting information may lead to an inefficient distribution of the social resources and the wrong investment decision-making.And it will make trade expenses more higher,even bring out worse results.The thesis is divided into three parts.The first part is introduction of this problem.The second is concerned with the analysis of the reason of false accounting information between China and international society.The third part focuses on the analysis of the stockholders of the false accounting information.
出处
《山东青年政治学院学报》
2007年第4期124-126,共3页
Journal of Shandong Youth University of Political Science
关键词
会计信息
利益相关者
原因分析
accounting information
stockholders
analysis of the reason
