【正文】 自動(dòng)結(jié)賬、轉(zhuǎn)賬等功能的應(yīng)用也可能會(huì)將先前日常處理過程中的不當(dāng)記錄延續(xù)下去，這樣的不良循環(huán)便再難保證會(huì)計(jì)信息的質(zhì)量。但是，仍有不少學(xué)者擔(dān)憂這是否真能提高信息質(zhì)量，還是它又進(jìn)一步加劇了會(huì)計(jì)信息的不對(duì)稱性。凡是私有的信息一般都不會(huì)被管理者或控制者披露，即使披露，外部投資者也會(huì)因?yàn)楂@取信息成本較為昂貴而放棄知曉公司信息的披露程度。許多實(shí)證研究都圍繞著資本成本和信息不對(duì)稱的關(guān)系展開。當(dāng)市場流動(dòng)性低時(shí)處于信息劣勢的投資者很難實(shí)現(xiàn)分散投資，而處于信息優(yōu)勢的投資者因?yàn)椴灰讓⑹种械墓善背鍪?，所以不能?shí)現(xiàn)信息優(yōu)勢帶來的收益。因而在資本市場上，信息不對(duì)稱的問題尤為突出，且主要體現(xiàn)在投資者與籌資者之間，大股東或控制者與中小投資者之間，以及參與者同市場監(jiān)管者之間的這種不對(duì)稱，而這樣一種誠信度低的資本市場必將難以可持續(xù)地發(fā)展壯大。 國家的一些宏觀調(diào)控部門，在會(huì)計(jì)信息不對(duì)稱的情況下，會(huì)對(duì)現(xiàn)實(shí)經(jīng)濟(jì)的真實(shí)狀況產(chǎn)生誤解，而在這些干擾因素之下，會(huì)危害到政府對(duì)宏觀經(jīng)濟(jì)形勢的總判斷，對(duì)今后制定并出臺(tái)的有關(guān)整治和規(guī)范市場運(yùn)行的政策有很深的負(fù)面影響。這些則必然會(huì)導(dǎo)致一些原本優(yōu)質(zhì)的上市公司因投資不足或價(jià)值被低估而退出市場，相反部分劣質(zhì)公司卻因價(jià)值上被高估而產(chǎn)生一系列非效率投資，這也就是學(xué)者們常說的“劣股驅(qū)逐良股”現(xiàn)象。在進(jìn)一步思考的基礎(chǔ)上，我們不難發(fā)現(xiàn)，委托代理關(guān)系主要從兩方面影響會(huì)計(jì)信息的對(duì)稱性：其一，委托人與代理人地位上的不同決定了信息差別的產(chǎn)生，具體表現(xiàn)在會(huì)計(jì)人員、管理當(dāng)局、外部使用者三者之間掌握的信息量呈現(xiàn)遞減態(tài)勢；其二，由于委托人與代理人的效用函數(shù)不一樣，委托人追求的是自己的財(cái)富更大，而代理人追求自己的工資津貼收入、奢侈消費(fèi)和閑暇時(shí)間最大化，這必然導(dǎo)致兩者之間的利益沖突，而在沒有有效的制度安排下代理人很可能為了獲取高報(bào)酬和逃避懲罰便可能指使會(huì)計(jì)人員報(bào)告虛假會(huì)計(jì)信息，以夸大其業(yè)績，掩蓋其過失而會(huì)計(jì)人員也可能出于私利，隱瞞、挪用收入，欺騙管理當(dāng)局，最終損害委托人的利益。這一理論同時(shí)也為很多市場現(xiàn)象如股市沉浮、就業(yè)與失業(yè)、信貸配給、商品促銷、商品的市場占有等提供了解釋,并成為現(xiàn)代信息經(jīng)濟(jì)學(xué)的核心，并且被廣泛應(yīng)用到從傳統(tǒng)的農(nóng)產(chǎn)品市場到現(xiàn)代金融市場等各個(gè)領(lǐng)域。 信息不對(duì)稱理論最早出現(xiàn)在《檸檬市場：質(zhì)量不確定性和市場機(jī)制》一文中，由經(jīng)濟(jì)學(xué)家阿克洛夫提出。會(huì)計(jì)信息主要包括經(jīng)濟(jì)業(yè)務(wù)信息和財(cái)務(wù)信息兩大類，經(jīng)濟(jì)業(yè)務(wù)信息包括銷售、購銷、工資發(fā)放、成本結(jié)轉(zhuǎn)等，而財(cái)務(wù)信息則指為經(jīng)濟(jì)主體的財(cái)務(wù)管理而提供的信息，包括資金的籌集、運(yùn)用、攤銷等。當(dāng)然，徹底消除會(huì)計(jì)信息不對(duì)稱問題是不可能的，但是仔細(xì)研究分析就會(huì)總結(jié)出經(jīng)驗(yàn)和提出新的解決手段，這對(duì)市場經(jīng)濟(jì)的良性發(fā)展，提升經(jīng)濟(jì)工作的的質(zhì)量和經(jīng)濟(jì)效益目標(biāo)的實(shí)現(xiàn)都有很大的現(xiàn)實(shí)益處。會(huì)計(jì)信息作為連接企業(yè)和投資者的紐帶，對(duì)資本市場的正常、高效運(yùn)轉(zhuǎn)起著決定性的作用影響。（研究結(jié)論）關(guān)鍵詞 會(huì)計(jì)信息不對(duì)稱 信息披露 成因分析 信息質(zhì)量Causes And Discussion on Countermeasures of Accounting Information AsymmetryAbstract Accounting information is the essential foundation for the effective operation of the socioeconomic and the effective operational of socioeconomic requires that accounting information can reflects the objective facts. As a bond connecting businesses and outside investors, accounting information has the absolute impact on normal and efficient operation of the capital market. However, there are some serious problems in the current economic operation, such as the loss of State assets, the securities’ and managers’ market failure, high social transaction costs, fraudulent transactions, market disorder and lack of honesty, which to a large extent associated with the asymmetry of accounting information. In order to improve the quality and transparency of accounting information is not an easy job, it needs to be involved in collaborating with each , the adverse consequences of accounting information asymmetry are very this article i want to explore from three ways which are accounting problems caused by asymmetric information, causes and countermeasures bining with analysis of literature and theories. Despite to thoroughly elimination of the problems caused by accounting information asymmetry is unrealistic, and its causes can be summed up as following four points: features carried by information, interests first of ultimate target, unspecifical system software application, poor financial personnel skills and moral quality, but from angles of pany governance, social regulatory, and government regulation, and legal constraints , we can also find several remedy measures.Key words accounting information asymmetry disclosure of information cause analysis information quality目錄引 言 1第一章 會(huì)計(jì)信息不對(duì)稱的相關(guān)概述 2 2 2 3 3 3 3第二章 會(huì)計(jì)信息不對(duì)稱存在的問題 4 4 5，誠信缺失 5 5 5第三章 誘發(fā)會(huì)計(jì)信息不對(duì)稱問題的成因分析 6 6 ERP系統(tǒng)的具體應(yīng)用中展露的弊端 6 7 7第四章 針對(duì)會(huì)計(jì)信息不對(duì)稱問題的對(duì)策 8 8 8，拓寬信息披露面 9，以加強(qiáng)信息流通 9 10 10 11 11 11 12 13 13，從嚴(yán)治理 13結(jié)論 14參考文獻(xiàn) 15致謝 16學(xué)習(xí)參考引言 會(huì)計(jì)信息是社會(huì)經(jīng)濟(jì)有效運(yùn)行的重要