【作者】 钱锋；

【导师】 黄鹏；

【作者基本信息】 苏州大学 ， 企业管理， 2003， 硕士

【摘要】 最近几年我们目睹了太多上市公司的业绩骗局，前财政部部长项怀诚在《会计法》颁布一周年座谈会上曾经严辞痛斥上市公司和即将上市公司疯狂的会计作弊现象。会计信息失真现象的泛滥，严重扭曲了股票的价值，扰乱了资本市场秩序。 本文从多角度分析会计信息失真的现状，指出会计信息生产者的利益驱动，是产生虚假会计信息的内在动因，法律环境、政策因素、制度因素、技术因素和会计人员业务、道德水平等因素是产生虚假会计信息的外部条件，运用信息经济学的委托代理理论解释了会计信息失真的根本原因：公司治理结构的缺陷。另外，还从人文的视角分析得出：传统文化对国人的影响在会计信息失真中产生了负面作用。更多还原

【Abstract】 We witnessed the achievement frauds of too many listed companies in recent years. Xiang Huaicheng, former minister of Ministry of Finance, declined and attacked bitterly crazy accountant cheating phenomena of listed companies and companies that will list soon once at the forum that "accounting law" was issued the first anniversary. That the overflowing of accounting information distorted phenomena have twisted the value of the stock seriously and have upset the capital market order.This text analyses current situation of the false accounting information from many angles, and points out that accounting information interests of producer’s urge is the inherent reason of producing the false accounting information. Legal environment, policy factor, system factor, technological factor and business of accounting personnel and morals quality are outside terms of producing false accounting message. And by using commission and agency theory of information economics explains the basic reason of distorted accounting information is the defect of company’s administration structure. In addition, also analyses and draws from the humane visual angle that influence of traditional culture to compatriots produced negative function in the false accounting information.更多还原