摘要
虚假会计信息的产生机理包括内在动因和外部环境两个方面 :会计信息生产者与会计信息之间存在一定的利益关系 ,是产生虚假会计信息的内在动因 ;一定时期的法律环境、政治经济环境、文化环境和会计人员业务、道德水平等因素 ,构成了虚假会计信息产生的外部条件。上述两方面共同作用 ,才会导致虚假会计信息的产生。因而治理虚假会计信息 ,既需要努力消除和改变易于导致其产生的内部动因和外部环境 ,也需要多种治理措施的综合运用。
Two parts are included in the reasons of the false accounting information:one is the inner motivation and the other is the outer motivation.The inner motivation is that there is a certain profit relationship between the accounting information producer and the accounting information itself;the outer motivation is that the law environment,political economic and cultural environment in a certain period of time,the professional and moral level of the accountants.Only by co-acting of the above mentioned two parts can result in the coming out of the false accounting information. So , to eliminate the false accounting information we should do two things : first to change the inner motivation and outer environment that is easy to generate the false information; second ,to make use of the comprehensive measures.
出处
《现代财经（天津财经大学学报）》
2000年第11期27-30,共4页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
