论虚假会计信息的产生机理及其治理

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。由于会计信息在市场经济条件下的作用日益重要,本文试图从虚假会计信息的产生机理出发,探讨解决这一问题的有效途径和手段。

On the producion mechanism and regulation of false accounting information

The producing mechanism of false accounting information includes both inside cause and outside environment.The inside cause is mainly the interest relationship between information and information producers.The outside conditions are law environment,political and social environment,cultural environment,and accountants' business and ethics.Because of these complex causes,the regulation of false accounting information must be synthetic.Based on the analysis in the producing mechanism of false accounting information,this paper discusses the proper ways to solve the problem.