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会计信息生产者与会计信息之间存在一定的利益关系,是产生虚假会计信息的内在动因;一定时期的法律环境、政治经济环境、文化环境和会计人员业务、道德水平等因素,构成了虚假会计信息产生的外部条件。治理虚假会计信息,既需要努力消除和改变易于导致其产生的内部动因和外部环境,也需要多种治理措施的综合运用。
There is a certain interest relationship between accounting information producers and accounting information, which is the intrinsic motivation for generating false accounting information. The legal environment, political and economic environment, cultural environment, accounting personnel business and moral level in a certain period of time constitute the false accounting External conditions of information generation. To manage the false accounting information, we must not only strive to eliminate and change the internal motivation and external environment that are easy to cause the false accounting information, but also need the comprehensive application of various governance measures.