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会计信息失真 ,不仅危害到一个企业的正常经营 ,而且可能损害整个国民经济的正常秩序 ,一直以来都是经济界十分关心的问题。会计信息失真主要有内外两方面的原因 :一是内部经济利益的驱使 ;二是外部监督机制弱化。现代企业所有权与经营权相分离的特征使得当所有者利益与经营者
The distortion of accounting information has not only endangered the normal operation of an enterprise, but also may undermine the normal order of the entire national economy. It has always been a topic of great concern to the economic community. There are two main reasons for the distortion of accounting information: one is driven by internal economic interests; the other is the weakening of the external supervision mechanism. The characteristics of the separation of ownership and management of modern enterprises make the interests of owners and managers