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事实证明,仅从契约和制度层面无法解决会计信息失真的所有问题。本文以背景分析为起点,剖析了会计信息失真的另一重要原因在于伦理机制缺陷,并从伦理层面构建了会计信息失真的治理机制。
Facts have proved that only from the contract and the system level can not solve all the problems accounting information distortion. Based on the background analysis, this article analyzes another important reason of the distortion of accounting information lies in the defect of ethical mechanism and constructs the governance mechanism of accounting information distortion from the ethics level.