【導(dǎo)讀】國內(nèi)外關(guān)于公司治理結(jié)構(gòu)與會(huì)計(jì)信息質(zhì)量的實(shí)證研究已積累了豐。本文試圖對(duì)我國公司治理結(jié)構(gòu)與會(huì)計(jì)信息質(zhì)量之間的關(guān)系進(jìn)行系。目錄與文中一致。眾所周知，會(huì)計(jì)信息是公司契約各方與資本市場(chǎng)聯(lián)系的橋梁和紐帶。息來源，會(huì)計(jì)信息質(zhì)量的高低直接影響著資本市場(chǎng)的運(yùn)行效率。息質(zhì)量的強(qiáng)烈質(zhì)疑和信任危機(jī)。從我國20世紀(jì)90年代初的深圳原野到90年代。直是一個(gè)大問題，原五大會(huì)計(jì)公司之一的安達(dá)信會(huì)計(jì)公司也因?qū)徲?jì)失敗而倒閉。

　　

【正文】 試非法手段，即會(huì)計(jì)管理。因?yàn)樗姓邲]有實(shí)質(zhì)性的地位，股東們，人事部門，還有監(jiān)管部門將會(huì)代表所有者運(yùn)用它們的監(jiān)督和限制權(quán)利。由于本身的不穩(wěn)定的產(chǎn)權(quán)關(guān)系，監(jiān)督和約束缺乏內(nèi)在動(dòng)力和自我限制。 2 應(yīng)對(duì)操 控會(huì)計(jì)信息的對(duì)策 明晰產(chǎn)權(quán)，使產(chǎn)權(quán)合理化 在所有經(jīng)濟(jì)環(huán)節(jié)中，產(chǎn)權(quán)是一個(gè)企業(yè)在市場(chǎng)中成為合法實(shí)體最基本的資格，只有明晰產(chǎn)權(quán)一家企業(yè)才能在市場(chǎng)中成為真正的主體。 企業(yè)最基本的合約就是制定各自的目標(biāo)任務(wù)，如此，一些基本的權(quán)利才能完全傳達(dá)到各部門。盡管這樣，我們的國有企業(yè)并未實(shí)現(xiàn)產(chǎn)權(quán)的明晰化，所有他的內(nèi)部權(quán)利不能很好的發(fā)揮。明確地來說，國家具有的產(chǎn)權(quán)只是作為一個(gè)管理主體的一個(gè)抽象概念。就這個(gè)意義而言，產(chǎn)權(quán)應(yīng)該由國家以及各級(jí)政府掌握，國家管理國家產(chǎn)權(quán)應(yīng)該從全國的本質(zhì)利益出發(fā)；但在實(shí)際上，很難弄清楚產(chǎn)權(quán)到底屬于國 家還是政府。所以，關(guān)于產(chǎn)權(quán)的問題，必須要明晰劃分，這樣才能讓各個(gè)經(jīng)濟(jì)實(shí)體在市場(chǎng)中競(jìng)爭上游，真正地成眾所周知的的市場(chǎng)交易原則和規(guī)范，進(jìn)一步實(shí)現(xiàn)什納均衡。在以上基礎(chǔ)上，經(jīng)營主體沒有完全權(quán)利掌握會(huì)計(jì)管理的事務(wù)權(quán)，才能以引導(dǎo)會(huì)計(jì)信息的合理化。 精簡委托 代理關(guān)系層次 一個(gè)國家的管理委員會(huì)是要求建立在全國人大下以便對(duì)國有資產(chǎn)進(jìn)行管理的組織。所以， SASP 可以獨(dú)立于所有行政部門管理國有資產(chǎn)。同時(shí)，國有控股企業(yè)也多樣化了，如果這樣，國有企業(yè)，就如其他投資者一樣，成為國有企業(yè)的控股人，結(jié)果就會(huì)使這種委托 代理關(guān)系層次 和行政介入最小化，如此，會(huì)計(jì)信息的傳遞環(huán)節(jié)就會(huì)最大程度的減少，這樣就有效的防止了會(huì)計(jì)信息的人為篡改和假造。 進(jìn)一步改善激勵(lì)和約束機(jī)制 為了法人的責(zé)任，權(quán)利和利益，一個(gè)合理的激勵(lì)和約束機(jī)制需要建立起來。這個(gè)機(jī)制包括對(duì)“管理人直接領(lǐng)導(dǎo)”的完全廢除，主管部門的責(zé)任體系和管理人競(jìng)選的規(guī)范化。在一些良好環(huán)境需要得到保護(hù)的同時(shí)，如內(nèi)部操作這樣的消極環(huán)境應(yīng)該得到限制。這些都需要法人代表的權(quán)利在合法有約束力的合同中被明確規(guī)定出來，以減少委托 代理之間的信息缺口。自留價(jià)值和附加價(jià)值都需要同工酬，業(yè)主權(quán)利利益一樣有用增長 的空間，并防止內(nèi)部的陰謀關(guān)系。另外，會(huì)計(jì)的審計(jì)規(guī)范應(yīng)該嚴(yán)厲執(zhí)行，獨(dú)立財(cái)務(wù)權(quán)利需要得到保證，審計(jì)監(jiān)督應(yīng)得到強(qiáng)力實(shí)施。一些企業(yè)評(píng)估的長期性評(píng)價(jià)標(biāo)準(zhǔn)需要建立，管理人也該不遺余力的為企業(yè)的長遠(yuǎn)經(jīng)四川大學(xué)錦城學(xué)院本科畢業(yè)論文 會(huì)計(jì)信息質(zhì)量與公司治理結(jié)構(gòu)關(guān)系分析 3 濟(jì)利益而努力，這樣才能為經(jīng)營權(quán)建立起競(jìng)爭機(jī)制。 加大處罰力度，減少經(jīng)營者的預(yù)期風(fēng)險(xiǎn)收益。 不可否認(rèn)，篡改會(huì)計(jì)信息會(huì)使經(jīng)營者承擔(dān)自砸招牌和增加原料成本的風(fēng)險(xiǎn)。根據(jù)經(jīng)營者都是由不理性的經(jīng)濟(jì)學(xué)家去尋求最佳經(jīng)濟(jì)效果的經(jīng)濟(jì)假設(shè)，他們的經(jīng)營必須追求成本收益原則。這些受益人篡改會(huì)計(jì)信息是想通過承擔(dān)風(fēng)險(xiǎn)來獲取利益，但最終會(huì)證明承擔(dān)風(fēng)險(xiǎn) 的成本遠(yuǎn)比收益要高，這一結(jié)論將成為企業(yè)內(nèi)部有效防止虛假會(huì)計(jì)信息的催化劑。要做到這些都需要加強(qiáng)社會(huì)監(jiān)督，提高審計(jì)質(zhì)量，以此加大假造會(huì)計(jì)信息懲罰的風(fēng)險(xiǎn)。 四川大學(xué)錦城學(xué)院本科畢業(yè)論文 會(huì)計(jì)信息質(zhì)量與公司治理結(jié)構(gòu)關(guān)系分析 3 Analysis of the Causes for Distortion in Accounting Information and the Solutions for It ZHANG Xuxiang Sc hool of Comp uter a nd Information Scie nc e , Southwest China Normal University , Chong qing 400715 , China Abstract : This article discusses the problem for accounting information distortion profoundly. Form the economic perspective , the author thinks the main causes for accounting information distortion are that it is influenced by market environment change , by multitiered proprietoragent relations and intersts of different principals , by accounting management system and by asymmetrical motivation and constraint mechanism. The author also offers some solutions to this problem : ( 1) Defining property rights rationalizing relationship among them. ( 2) Simplifying propertyagent relation tiers. ( 3) Improving motivation and constraint mechanism further. ( 4) Strengthening penal policy to reduce anticipated risktaking returns of operators. Key words : accounting information 。 economics 。 distortion 。 analysis CLC number : F23116 Document code : A Accounting is an information system. Accounting information requires enterprises to fulfil their lawful obligation and maintain normal economic order. From the angle of economic management , it tends to meet the needs of state macro and microeconomic management and enterprise’ microeconomic management 。from a perspective of economic policy , its plays a key role in guiding personnel concerned or interest groups invloved to make economic decisions and to set economic goals. However , over the last few yesrs , the quality of accounting information has been unsatisfactory. Information distortion harms the state and public legal interests , intervenes with normal market economy order and bees a hindrance to the state macroeconomic management and rational distribution of sociaal resources , which has attracted widespread attention. This article , from the perspective of economics , attempts to make a thorough analysis of accounting information manipulation and to formulate countermeasures. 1 Analysis of Accounting Information Manipulation and its Reasons Accounting information manipulation means the parties concerned planned and deliberate distortion of information in their accounting , in order to achieve their goals 四川大學(xué)錦城學(xué)院本科畢業(yè)論文 會(huì)計(jì)信息質(zhì)量與公司治理結(jié)構(gòu)關(guān)系分析 3 such as raising their dividend , earning shareholders’trust , activating stock prices , showing their sales and strong ability to pay back loan , concealing their losses , preventing shareholders from gaining more bonuses , evading or lowering taxes , increasing stable accumulation fund , reducing share prices to take back shares in stock , etc. It will be seen that there are quite a few reasons for accounting information manipulation. Economically , the chief resons are sa follows : Influenced by Market Environment Change Under the circumstance of the market economy , market environment change exerts a great impact on the interests of the market economy principal sector. In general , market environment consist of products , change of labour markets ,change of existing supply demand relationship , fierce or weak market petition , international market change , fluctuation of essential factors or production and change of economic periods , etc. The market petion has been growing fierce and the market principal sectors are inclined to be in unfavorable position and be overwhelmed with by market petition or petitorsπ pressure. If the principal sectors possess no capability of controlling market , they are likely to replenish their etive force , for the purpose of obtaining undeserved prof its. Such a means still remains feasible because our legal system is not sound enough. When economy thrives , information manipulation tends to be obscured by temporary prosperity , or to lie dormant . In economic depression , the principal sectors of the market have no strong confidence and try every means to bring themselves through such a plicated economic situation. Here accounting information distortion readily es into use. It is a careful choice , under an illegal obligation and possibly an expedient measure , or a strategy for emergent difficulty. Because of violent petition , accounting information manipulation will e out , under the stimulus o