UC知道会计论文摘要翻译
来源：百度知道 编辑：UC知道 时间：2024/05/14 09:17:53
摘要：会计信息的质量是会计工作的生命线，他对投资者的经营决策、债权人的信贷决策、政府对微观企业的监控等都起着至关重要的作用。但目前,困扰着我国资本市场健康发展的主要障碍之一就是公司会计信息失真问题。造成会计信息失真的原因是多方面的。本文从试从现代企业委托代理制出发，对会计信息失真的原因进行分析，并在此基础上，探讨治理会计信息失真的对策措施。
Reads the accounting information distortion abstract from the principal-agent theory
angle: The accounting information quality is the accountancy lifeline, he to investor's management decision-making, creditor's credit decision-making, the government and so on all is playing to the microscopic enterprise's monitoring the very important role.But at present, is puzzling one of our country capital market healthy development chief obstacles is corporate accounting the information distortion question.Creates the reason which the accounting information distorts is various.This article from tries to embark from the modern enterprise principal-agent system, distorts the reason to the accounting information to carry on the analysis, and in this foundation, the discussion governs the countermeasure measure which the accounting information distorts.