浅议如何提高会计信息的真实性

会计信息的真实性具有相对性和动态性的特点,产生会计信息失真的原因是由于会计制度不完善、缺乏合理的企业业绩评价体系、企业产权中各行业主体的利益冲突、激励与约束机制的不对称、企业中存在着委托-代理关系造成的。应结合社会现状,从治理上市公司、加强对中介机构的外部监管、改变业绩评价体系、理顺各方的利益关系、强化契约关系来提高会计信息真实性。

ON THE IMPROVING OF THE AUTHENTICITY OF ACCOUNTING INFORMATION Lei

The authenticity of accounting information has the relative and dynamic nature.The accounting information distortion is caused by the imperfect accounting system,lack of reasonable evaluation system on enterprise performance,conflict of rights and interests among the owners of the main industries in enterprise property rights,dissymmetry of encouragement and restraint mechanism as well as the existing commissioned-acting relationship.Combining the current social situation,we should improve the authenticity of accounting information and emphasize the importance on enhancing exterior supervision and control of the intermediaries by reshaping performance evaluation system,rearranging the rights and interests of all sides,reducing conflicts and intensifying contractual relationships from the rectification of the information distortion among the listed companies.