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  本文關(guān)鍵詞： 會計信息 失真 治理　出處：《財政部財政科學(xué)研究所》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：會計信息失真是一個世界性問題。會計信息涉及的利益主體眾多,沒有一種方法可以完全解決會計信息失真問題。本文主要從理論方面剖析會計信息失真的原因,包括“經(jīng)濟人”假設(shè)、產(chǎn)權(quán)理論、博弈論、信息不對稱理論。 研究會計信息失真的治理,首先要明確治理的對象。會計信息失真包括規(guī)則性失真和違規(guī)性失真,其中有意的違規(guī)性失真是重點要治理的。本文運用“經(jīng)濟人”理論分析了股東、管理層、債權(quán)人、政府等主體進行決策的出發(fā)點和行為傾向,“趨利避害”的特征決定了各主體偏好“正面信息”。產(chǎn)權(quán)理論主要用來分析激勵與約束措施對企業(yè)各類產(chǎn)權(quán)所有者的影響,本文所說的產(chǎn)權(quán)不僅是針對有形資產(chǎn),還包括體力、思維、技術(shù)等“無形資產(chǎn)”,企業(yè)如果可以合理界定各種資產(chǎn)對盈利的影響,并給予資產(chǎn)、技術(shù)、知識以及體力提供者合理的報酬,就可以有效地規(guī)范人的行為,減少違規(guī)舉動的出現(xiàn)。本文用博弈論來分析內(nèi)外部監(jiān)管對會計行為的影響,有力的外部監(jiān)管和內(nèi)部控制,如及時發(fā)現(xiàn)違規(guī)行為、嚴(yán)厲的懲處法規(guī)以及有力的執(zhí)法可以對違法違規(guī)行為形成震懾力,使企業(yè)自覺遵守規(guī)定,抑制失真會計信息的制造動機。信息不對稱理論主要用來解釋會計師事務(wù)所、券商和證監(jiān)會等外部監(jiān)督管理機構(gòu)在工作過程中的局限,會計信息由企業(yè)自行生產(chǎn),外部監(jiān)管難以觸及到企業(yè)經(jīng)營的方方面面,除此之外,一些監(jiān)管機構(gòu)從業(yè)人員缺乏有關(guān)行業(yè)的專業(yè)知識也會影響監(jiān)管的效果。 在理論分析的基礎(chǔ)上,本文對2011年上市的萬福生科進行分析,分析的主要內(nèi)容包括其造假的方式、監(jiān)管機構(gòu)對其的處罰以及本人對相關(guān)問題的反思,綜合以上分析,本文在最后提出了針對解決會計信息失真問題的政策建議。 本文內(nèi)容包括五個部分： 第一部分緒論,主要提出了論文的選題背景、選題的意義以及國內(nèi)外對會計信息失真問題的研究成果,同時指出了論文研究的創(chuàng)新點、結(jié)構(gòu)以及不足之處。 第二部分會計信息及會計信息失真的相關(guān)概念,主要介紹了會計信息的特征、會計信息的重要性、會計信息失真的含義和分類,并提出有意違規(guī)的會計失真問題是要重點進行打擊和治理的。 第三部分會計信息失真的理論分析,從“理性人”假設(shè)、博弈論、產(chǎn)權(quán)理論、信息不對稱理論等角度對會計信息失真的原因進行較為全面的理論分析。 第四部分會計信息失真案例分析,主要介紹了萬福生科造假事件的背景、造假手段、監(jiān)管機構(gòu)對其的處罰措施以及針對該案例的反思。 第五部分改善會計信息質(zhì)量的政策建議,從法律、內(nèi)部治理、會計人員自身素質(zhì)以及社會氛圍等幾個角度探討會計信息失真的治理方式。
[Abstract]:Accounting information distortion is a worldwide problem. There are many stakeholders involved in accounting information, and there is no way to completely solve the problem of accounting information distortion. It includes the hypothesis of "economic man", property right theory, game theory and information asymmetry theory. In order to study the treatment of accounting information distortion, the object of accounting information distortion should be defined first. The accounting information distortion includes regular distortion and irregular distortion. The intentional violation of distortion is a key issue to be dealt with. This paper analyzes shareholders, management, and creditors by using the theory of "economic man". The starting point and behavior tendency of government and other subjects in decision-making, the characteristics of "seeking advantages and avoiding harm" determine the main body's preference for "positive information". The property right theory is mainly used to analyze the influence of incentive and restraint measures on the owners of various kinds of property rights of enterprises. The property right mentioned in this paper is not only aimed at tangible assets, but also includes physical strength, thinking, technology and other "intangible assets." if an enterprise can reasonably define the impact of various assets on profits and give them assets, technology, Reasonable remuneration of knowledge and physical force providers can effectively regulate human behavior and reduce the occurrence of irregularities. This paper uses game theory to analyze the influence of internal and external supervision on accounting behavior, effective external supervision and internal control. If violations are found in time, severe punishment laws and regulations and effective law enforcement can deter violations of law and regulations and enable enterprises to consciously abide by the provisions. The theory of information asymmetry is mainly used to explain the limitations of external supervisory and regulatory bodies such as accounting firms, securities firms and the Securities Regulatory Commission in the process of their work. Accounting information is produced by enterprises themselves. External regulation is difficult to reach all aspects of business operations, in addition to some regulators lack of professional knowledge of the industry will also affect the effectiveness of regulation. On the basis of theoretical analysis, this paper analyzes the WF Health Branch listed in 2011. The main contents of the analysis include the way of counterfeiting, the punishment of the regulatory authorities and the reflection of the relevant issues, so as to synthesize the above analysis. Finally, this paper puts forward some policy suggestions to solve the problem of accounting information distortion. This article consists of five parts:. The first part introduces the background of the topic, the significance of the topic and the research results of accounting information distortion at home and abroad. At the same time, it points out the innovation, structure and shortcomings of the research. The second part of the accounting information and accounting information distortion related concepts, mainly introduced the characteristics of accounting information, the importance of accounting information, accounting information distortion of the meaning and classification, It also points out that the accounting distortion of intentional violation should be dealt with and dealt with. The third part is the theoretical analysis of accounting information distortion. From the perspective of "rational man" hypothesis, game theory, property right theory and information asymmetry theory, the author makes a comprehensive theoretical analysis of the reasons of accounting information distortion. 4th part of the case analysis of accounting information distortion, mainly introduces the background of the fraud of Wanfusheng Science, fraud means, regulatory authorities to its punishment measures and reflect on the case. In the 5th part, the author discusses the ways to improve the quality of accounting information from the aspects of law, internal governance, accounting personnel's own quality and social atmosphere.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F324;F302.6

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本文編號：1505776