关于企业会计信息失真治理的研究

发布时间：2018-02-12 13:47

本文关键词： 会计信息失真治理　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：会计信息失真是一个世界性问题。会计信息涉及的利益主体众多,没有一种方法可以完全解决会计信息失真问题。本文主要从理论方面剖析会计信息失真的原因,包括“经济人”假设、产权理论、博弈论、信息不对称理论。研究会计信息失真的治理,首先要明确治理的对象。会计信息失真包括规则性失真和违规性失真,其中有意的违规性失真是重点要治理的。本文运用“经济人”理论分析了股东、管理层、债权人、政府等主体进行决策的出发点和行为倾向,“趋利避害”的特征决定了各主体偏好“正面信息”。产权理论主要用来分析激励与约束措施对企业各类产权所有者的影响,本文所说的产权不仅是针对有形资产,还包括体力、思维、技术等“无形资产”,企业如果可以合理界定各种资产对盈利的影响,并给予资产、技术、知识以及体力提供者合理的报酬,就可以有效地规范人的行为,减少违规举动的出现。本文用博弈论来分析内外部监管对会计行为的影响,有力的外部监管和内部控制,如及时发现违规行为、严厉的惩处法规以及有力的执法可以对违法违规行为形成震慑力,使企业自觉遵守规定,抑制失真会计信息的制造动机。信息不对称理论主要用来解释会计师事务所、券商和证监会等外部监督管理机构在工作过程中的局限,会计信息由企业自行生产,外部监管难以触及到企业经营的方方面面,除此之外,一些监管机构从业人员缺乏有关行业的专业知识也会影响监管的效果。在理论分析的基础上,本文对2011年上市的万福生科进行分析,分析的主要内容包括其造假的方式、监管机构对其的处罚以及本人对相关问题的反思,综合以上分析,本文在最后提出了针对解决会计信息失真问题的政策建议。本文内容包括五个部分：第一部分绪论,主要提出了论文的选题背景、选题的意义以及国内外对会计信息失真问题的研究成果,同时指出了论文研究的创新点、结构以及不足之处。第二部分会计信息及会计信息失真的相关概念,主要介绍了会计信息的特征、会计信息的重要性、会计信息失真的含义和分类,并提出有意违规的会计失真问题是要重点进行打击和治理的。第三部分会计信息失真的理论分析,从“理性人”假设、博弈论、产权理论、信息不对称理论等角度对会计信息失真的原因进行较为全面的理论分析。第四部分会计信息失真案例分析,主要介绍了万福生科造假事件的背景、造假手段、监管机构对其的处罚措施以及针对该案例的反思。第五部分改善会计信息质量的政策建议,从法律、内部治理、会计人员自身素质以及社会氛围等几个角度探讨会计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.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F324;F302.6

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