虚假会计信息的经济学分析

从企业管理层、企业所有者、地方政府、债权人等不同层面深入分析了我国证券市场和社会经济生活中存在的对虚假会计信息的旺盛需求的内在动因;并从虚假会计信息的供给者及其供给动机、供给条件等方面说明:在我国目前制度和经济环境条件下,供给方具有满足虚假会计信息需求的能力。在上述分析基础上,提出了治理会计造假、消除虚假会计信息的政策建议。

ECONOMIC ANALYSIS OF FALSE ACCOUNTING INFORMATION

At the levels of the managers and owners of enterprises! the local government and the creditors, this paper makes a detailed analysis of the underlying causes for the huge demand for false accounting information existing currently in the securities market and social and economic life in China. The analysis of the false information suppliers themselves and their motives and conditions for supplying such fraudulent information has shown that in the present system and economic environment of China the suppliers have the ability to meet the need for false accounting information. Based on such analyses, the authors recommend some policies to be adopted to tackle accounting cheating and eliminate false accounting information.