【摘要】 采取一种新思路对虚假会计信息需求进行研究 ,并从理论上做出经济学解释 ,指出会计信息需求具有二重性 ,且与对真实会计信息需求比较 ,各有利害关系者对虚假会计信息需求积极性更强 ,是导致会计信息普遍失真以致泛滥的根本原因。因此 ,从遏制有利害关系者对虚假会计信息需求 ,寻找治理会计信息失真的对策 ,是一种实事求是的积极探索。更多还原

【Abstract】 The paper adopts a new method to study the inveracious requirement for accountant information and interprets it with economics theory. It has pointed out the requirement for accountant information has the characteristic of dualism. And compared with actual requirement for accountant information, those whose benefits are related pay more enthusiasm on the inveracious requirement for accountant information, which is the ultimate cause of the universal distortion of accountant information. Therefore it is a practical, realistic and active exploration to hold back the demanding to inveracious requirement for accountant information to those whose benefits are related and find the countermeasure to administer the distortion of accountant information.更多还原