会计诚信危机治理机制研究

会计诚信危机作为一种经济现象,也遵循供求规律,信息不对称的客观存在是其产生的经济根源,法律等外在制度约束和道德等内在制度约束的缺失及不健全,使经营者道德风险和逆向选择变为现实.会计人员是否遵守职业操守、讲求诚信是利益驱动下重复博弈的结果.建立会计诚信的制度规范,优化会计诚信环境,是治理诚信危机的根本措施.

Study on the Governance Mechanism of the Accounting Credit Crisis

As one kind of economic phenomena,the crisis of ac- counting credit also follows the supply and demand rule.The objec- tive existence of information asymmetrical is the economical root in which it produces.Because of the external system including law and the internal system including moral have flaws and are not perfect, the operator will make the moral risk and the conversing choice into reality.Whether the accountant does observe the professional person- nel integrity or emphasize credit is the result of duplicated gambling under the benefit actuation.Establishing the system standard on ac- counting credit and optimizing the environment of accounting credit is the basic measure to govern the crisis of accounting Credit.