公司会计信息失真的原因、辨别与防范研究-农业经济管理专业论文.docxVIP

I I 公司会计信息失真的原因、辨别与防范研究 摘 要 自我国上世纪 90 年代建立以股市为代表的资本市场以来，会计信息的质量问题就 受到了各个方面的极大关注。会计信息对于企业运作、融资投资、产权界定等方面有 着重大作用，研究会计信息失真有着重要意义。本文对会计信息的概念进行了简要介 绍，并介绍了会计信息的性质，以及会计信息的使用主体。描述了我国会计信息失真 的表现与我国质量控制的成绩与不足。本文在托代理理论框架内，以博弈论为基础， 建立了三个博弈模型，分别是：会计信息的外部使用者的博弈、经理人与股东的博弈、 会计信息发布者的博弈。发现公司自愿披露会计信息的动力不足；会计信息使用者对 已经公布的会计信息挖掘力度不够；公司经理人在面对股东时，有动力也有能力操纵 会计信息。这些是造成我国会计信息失真严重的体制性原因。本文介绍了传统财务分 析的优势与不足，并依据公司公布的会计信息数据建立了会计信息失真的两个预警模 型，分别为 logistic 定性响应模型和人工神经网络模型，对公司的财务数据与会计信息 失真之间的关系进行了分析，并对两个模型进行了比较，认为神经网络模型在预测能 力上优于 logistic 定性响应模型。并对会计信息失真的判别给出了可行的步骤。并以激 励理论为基础，设计了一个从根源上防范公司会计信息失真的一种激励模式。针对我 国会计信息失真的原因，从不同角度给出了 9 项对策建议，并且特别强调了激励制度 建设对会计信息质量控制的作用。 关键词：会计信息；博弈；激励；logistic 模型；人工神经网络 II II Study on reasons, detection and protection of accounting information distortion in company Abstract Since China built the capital market, which was represented by stock market, in 1990s, the quality of accounting information was focused by various aspects. Only because the accounting information take great effect in corporate operation，investment and financing, defining of property right, it is valuable to study. This thesis introduce the definition of accounting information briefly and describe the character of accounting information, the paper also prescribe the subject of accounting information. After describing the appearance of accounting information distortion in China, and the performance and the deficiency of the quality control of accounting information, three mathematical models are built on game theory in principal-agent frame, which are the outside users’ game, the shareholders game with the managers, and the accounting information promulgators’ game. The first model describes the deficiency of mining the accounting data that has already issued from the corporate. The second model indicates that, when the managers game the shareholders, they have incentive and ability to maneuver the accounting information. The third model shows that, on the promulgator side, there is no incentive to promulgate