| 会计信息失真的经济学思考 |
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| 引用本文： | 赵晓玲,钱光明. 会计信息失真的经济学思考[J]. 沈阳航空工业学院学报, 2005, 22(6): 36-38 |
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| 作者姓名： | 赵晓玲 钱光明 |
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| 作者单位： | 1. 沈阳航空工业学院经济系,辽宁,沈阳,110034
2. 辽宁石油化工大学会计系,辽宁,抚顺,113004 |
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| 摘 要： | 针对会计信息失真现象的泛滥，首先分析了会计信息失真的现状，在此基础上主要从经济学的角度分析了由于市场经济制度不完善、产权制度不完善和激励与约束机制不配套所带来的会计信息失真，最后提出从完善市场经济制度、完善产权制度和完善激励与约束机制等方面防范会计信息失真。
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| 关 键 词： | 会计信息失真 经济学 产权制度 激励 约束机制 |
| 文章编号： | 1007-1385(2005)06-0036-03 |
| 修稿时间： | 2005-10-21 |
Economics pondering over accounting misinformation |
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| ZHAO Xiao-ling,QIAN Guang-ming. Economics pondering over accounting misinformation[J]. Journal of Shenyang Institute of Aeronautical Engineering, 2005, 22(6): 36-38 |
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| Authors: | ZHAO Xiao-ling QIAN Guang-ming |
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| Affiliation: | ZHAO Xiao-ling~1 QIAN Guang-ming~2 |
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| Abstract: | In view of the accounting misinformation phenomenon flooding,this text has analyzed accounting misinformation and its current situation at first,on this basis has analyzed from the economic view because the system of market economy is not perfected,property relations are not perfected and promotion not forming a complete set with restriction mechanism,the accounting information brought is distorted,finally makes proposal to prevent accounting misinformation to perfect the market economy system,to perfect property relations and promotion and restriction mechanism establishment etc. |
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| Keywords: | accounting misinformation economics property relations promotion and restriction mechanism |
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