本文關(guān)鍵詞： 會(huì)計(jì)信息 失真 治理　出處：《財(cái)政部財(cái)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(huì)計(jì)信息失真是一個(gè)世界性問(wèn)題。會(huì)計(jì)信息涉及的利益主體眾多,沒(méi)有一種方法可以完全解決會(huì)計(jì)信息失真問(wèn)題。本文主要從理論方面剖析會(huì)計(jì)信息失真的原因,包括“經(jīng)濟(jì)人”假設(shè)、產(chǎn)權(quán)理論、博弈論、信息不對(duì)稱理論。 研究會(huì)計(jì)信息失真的治理,首先要明確治理的對(duì)象。會(huì)計(jì)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(diǎn)要治理的。本文運(yùn)用“經(jīng)濟(jì)人”理論分析了股東、管理層、債權(quán)人、政府等主體進(jìn)行決策的出發(fā)點(diǎn)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(lái)分析激勵(lì)與約束措施對(duì)企業(yè)各類產(chǎn)權(quán)所有者的影響,本文所說(shuō)的產(chǎn)權(quán)不僅是針對(duì)有形資產(chǎn),還包括體力、思維、技術(shù)等“無(wú)形資產(chǎn)”,企業(yè)如果可以合理界定各種資產(chǎn)對(duì)盈利的影響,并給予資產(chǎn)、技術(shù)、知識(shí)以及體力提供者合理的報(bào)酬,就可以有效地規(guī)范人的行為,減少違規(guī)舉動(dòng)的出現(xiàn)。本文用博弈論來(lái)分析內(nèi)外部監(jiān)管對(duì)會(huì)計(jì)行為的影響,有力的外部監(jiān)管和內(nèi)部控制,如及時(shí)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(duì)違法違規(guī)行為形成震懾力,使企業(yè)自覺(jué)遵守規(guī)定,抑制失真會(huì)計(jì)信息的制造動(dòng)機(jī)。信息不對(duì)稱理論主要用來(lái)解釋會(huì)計(jì)師事務(wù)所、券商和證監(jiān)會(huì)等外部監(jiān)督管理機(jī)構(gòu)在工作過(guò)程中的局限,會(huì)計(jì)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(yíng)的方方面面,除此之外,一些監(jiān)管機(jī)構(gòu)從業(yè)人員缺乏有關(guān)行業(yè)的專業(yè)知識(shí)也會(huì)影響監(jiān)管的效果。 在理論分析的基礎(chǔ)上,本文對(duì)2011年上市的萬(wàn)福生科進(jìn)行分析,分析的主要內(nèi)容包括其造假的方式、監(jiān)管機(jī)構(gòu)對(duì)其的處罰以及本人對(duì)相關(guān)問(wèn)題的反思,綜合以上分析,本文在最后提出了針對(duì)解決會(huì)計(jì)信息失真問(wèn)題的政策建議。 本文內(nèi)容包括五個(gè)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(guó)內(nèi)外對(duì)會(huì)計(jì)信息失真問(wèn)題的研究成果,同時(shí)指出了論文研究的創(chuàng)新點(diǎn)、結(jié)構(gòu)以及不足之處。 第二部分會(huì)計(jì)信息及會(huì)計(jì)信息失真的相關(guān)概念,主要介紹了會(huì)計(jì)信息的特征、會(huì)計(jì)信息的重要性、會(huì)計(jì)信息失真的含義和分類,并提出有意違規(guī)的會(huì)計(jì)失真問(wèn)題是要重點(diǎn)進(jìn)行打擊和治理的。 第三部分會(huì)計(jì)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(duì)稱理論等角度對(duì)會(huì)計(jì)信息失真的原因進(jìn)行較為全面的理論分析。 第四部分會(huì)計(jì)信息失真案例分析,主要介紹了萬(wàn)福生科造假事件的背景、造假手段、監(jiān)管機(jī)構(gòu)對(duì)其的處罰措施以及針對(duì)該案例的反思。 第五部分改善會(huì)計(jì)信息質(zhì)量的政策建議,從法律、內(nèi)部治理、會(huì)計(jì)人員自身素質(zhì)以及社會(huì)氛圍等幾個(gè)角度探討會(huì)計(jì)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(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F324;F302.6

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本文編號(hào)：1505776