【摘要】 从“有限理性”理论的角度探讨了我国现阶段在上市资格准入制度、配股条件、业绩评价指标等方面因过度重视“结果理性”而诱导上市公司会计信息失真 ,提出应着眼于“程序理性” ,对会计信息失真的现象从制度上加以防范。更多还原

【Abstract】 Based on the theory of bounded rationality, this paper analyzes that people have always paid too much attention to the consequential rationality in the system of qualifying for listing, the qualifications of share placement and the valuation indicators of operation performance etc. As a result, it induces the listed companies to distort the accounting information. And this paper suggests that procedural rationality be emphasized to prevent accounting information from being distorted by the accounting system.更多还原