摘要
农村合作组织社员作为农村合作组织资源提供者,有着非常强烈的农村财会信息需求愿望。高质量的农村财会信息可以降低农村合作组织管理者与其他利益相关者,特别是与农村合作组织社员之间的信息不对称,其监督约束机能有助于解决道德风险问题,可以有效降低农村摩擦成本和治理成本,从而提高农村和谐程度。我国应充实农村财会信息披露制度,逐步实现农村财会信息通俗化,提高农村财会信息可靠性、相关性和可理解性,建立面向农村的财会信息服务网络。
As rural co-operation resources suppliers, rural cooperation organization members have a very strong desire of rural finance and accounting information. The asymmetric information between the rural co-operation managers and other associated persons, especially in rural co-operation members can be reduced by the high quality of accounting information in rural areas. Supervision and restraint function of high quality of accounting information can solve the problem of moral hazard and reduce effectively the cost of resolving frictions and governance in rural areas, thereby enhancing harmony in rural areas. It should be enriched of finance and accounting information disclosure system to realize of the popularization of rural finance and accounting information gradually in China, to improve the reliability, relevance and understandability of information, to establish the service network of accounting information in rural areas.
出处
《华南农业大学学报（社会科学版）》
CSSCI
2009年第3期25-31,共7页
Journal of South China Agricultural University(Social Science Edition)
关键词
农村合作组织
农村财会信息
农村治理成本
rural co-operation
rural financial accounting information
the cost of governance in rural areas
