| 会计信息质量的制度经济学分析 |
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| 引用本文： | 刘国斌,谢丛梅,姜广新. 会计信息质量的制度经济学分析[J]. 长春理工大学学报(社会科学版), 2006, 19(5): 11-15 |
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| 作者姓名： | 刘国斌 谢丛梅 姜广新 |
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| 作者单位： | 吉林大学财务处,吉林,长春,13002 |
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| 摘 要： | 会计信息质量的失真直接影响到一个单位会计数据的真实性和准确性。会计信息失真、企业诚信缺失已经成为社会进步的一个障碍。运用制度经济学的交易费用、产权理论以及委托-代理关系来分析由于会计制度的不完善所带来的会计信息失真,提出相应的治理对策。
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| 关 键 词： | 会计信息质量 会计信息失真 制度经济学 |
| 修稿时间： | 2006-07-20 |
Economic Analysis of Accounting Information Quality System |
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| Liu Guobin,Xie Congmei,Jiang Guangxin. Economic Analysis of Accounting Information Quality System[J]. Journal of Changchun University of Science and Technology, 2006, 19(5): 11-15 |
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| Authors: | Liu Guobin Xie Congmei Jiang Guangxin |
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| Abstract: | Accounting quality distortion directly effects the reality and correctness of the units accounting, especially at the present day. Because of the complexity of accounting information, accounting system sources are urgent problem. Accounting quality distortion and lacking faithfulness and trust are the blocks in social development. By using trade cost in theory of property right, entrusting-representing relation in system economics to analyze the causes of accounting quality distortion and to present countermeasures. |
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| Keywords: | the accounting information quality accounting information distortion system economics |
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