摘要
会计信息失真的原因往往被理解为会计核算过程 ,是会计人员的人为责任。本文认为 :由于经营者和会计人员特殊的内部人身份 ,在利益的驱动和信息的非对称性条件下 ,会计信息被异化为掩饰内部人败德行为的工具。治理会计信息失真应首先治理内部人 ,会计人员委派制无疑是一种最佳选择。
Reasons of distortion of accunting information often are considered as the process of accounting and being the responsibilities of accountants.I consider that as the managers and accountants are special internal people,under the circumstance of benefits-drived and asymmetry of information,the accounting information is alienated as the tool of concealing the internal peopel's morally degenerate behaviour.To harnes the distortion of accounting information,obviously,it is the best choice for us to control internal people and accountants-appointed system.
出处
《黑龙江财专学报》
2000年第4期34-38,共5页
Learned Journal of Heilongjiang Finance College
关键词
会计信息
委托
代理
治理
会计信息失真
accounting information
principal
agent
adverse selection
harness
