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本文应用产权理论和外部性理论,对公司治理和会计诚信问题进行审视,试图找到会计诚信的真正含义和会计诚信缺失的原因。并在此基础上提出治理会计诚信缺失的六项措施:建立经理人市场、完善公司治理、引进其他信息系统、道德防范、法律约束和政府管制,为治理会计诚信缺失问题提供政策思路。
This paper applies the theory of property rights and externalities to examine the problems of corporate governance and accounting integrity in order to find out the true meaning of accounting integrity and the reasons for the lack of accounting integrity. On this basis, it puts forward six measures to control the lack of accounting integrity: establishing a manager market, perfecting corporate governance, introducing other information systems, preventing moral hazard, legally binding and government regulation, and providing policy ideas for the management of the lack of accounting integrity.