【摘要】 企业财务报告舞弊是企业会计行为异化的结果, 在自利需要、动机驱使与约束缺失的情况下, 会计行为异化就会发生。分配权力和分配能力的对应是扼制会计行为异化的有效制度安排, 这一制度安排与现代企业的“共同治理”模式相结合, 就产生了会计行为应当公平反映、计量各企业利益相关者的要素贡献与剩余索取权的基本要求。现实中各类利益相关者分配权力与分配能力之间的配对错位和冲突, 就会导致会计行为的异化和财务报告舞弊的发生。更多还原

【Abstract】 Financial report frauds are the result of accounting behavior alienation. Under the situation of stakeholders’ self-benefit, motive-driven and lack or distortion of external control, accounting behavior alienation will take place. Matching of allocation power and ability is a useful institutional arrangement to regulate accounting behavior alienation. Combining with the co-governance mode of modern companies, it produces the basic request that accounting behavior should fairly reflect and meter the elemental contribution and residual claims of each stakeholder in a firm. Actually, alienation and conflicting of the allotment of power and ability for various stakeholders causes the accounting behavior’s alienation and financial report frauds.更多还原