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会计信息是反映企业经营管理现状的重要渠道,也是企业财务管理的重要内容,其质量会直接影响信息使用者对企业的判断及决策。由于目前我国企业的经营管理理念、内部会计制度及财务人员素质等相对落后,会计造假现象时常发生,以致企业会计信息不能如实反映企业现状,影响甚至阻碍企业可持续健康发展。本文试图从博弈理论角度分析会计信息失真问题,并提出相应的治理措施,从而促进企业的长期可持续发展。
Accounting information is an important channel to reflect the status quo of the company’s operation and management. It is also an important part of the enterprise’s financial management. Its quality directly affects information users’ judgment and decision-making on the enterprise. Due to the relatively backward management philosophy, internal accounting system and quality of financial staff in our country, the phenomenon of accounting fraud often occurs, so that the accounting information of enterprises can not accurately reflect the current situation of the enterprise, and even hinder the sustainable and healthy development of the enterprise. This article attempts to analyze the problem of accounting information distortion from the perspective of game theory and put forward corresponding governance measures to promote the long-term sustainable development of enterprises.