正式契约的第三方实施与会计信息客观真实的体制悖论

会计信息失真问题是一个久治难愈的老问题,根源在于政府作为正式契约第三方实施的失败使得各类机构基本能够以自我实施方式履行契约,而会计信息扭曲则成为部分机构和官员牟取利益最大化的一种理性方式。这是因为各级政府追求GDP的快速增长但往往会受到资源不足的限制,而从会计信息上人为提升GDP数量或企业业绩便成为了一种捷径。因此,要促进诚实守信与坚持职业操守的会计文化建设,必须转变政府职能以完全彻底地履行正式契约的第三方责任。

Paradox between the Third-party Enforcement of Formal Contract and the System of Objective Truth of Accounting Information

The lack of authentity in accounting information is an old problem difficult to solve. The root of the problem is that the failure of government as the third--party enforcement of formal contract makes all institutions implement contract by self enforcement, while the distorting accounting information becomes a rational way for some institutions and gover- nors to maximize the benefits. The reason is that governments at all levels, seeking the swift growth o{ GDP but restrict- ed frequently by the deficiency of resources, take hoisting the quantity of GDP or achievement of enterprise artificially as a shortcut. Consequently, in order to construct the accounting culture with truth, faith and sticking to professional vir- tues, government functions have to convert so as to implement the third--party responsibility of formal contract.