会计信息不对称成因及对策探讨

会计信息不对称成因及对策探讨

专业班级：会计姓名：周凡靖

指导教师：赵顺娣职称：教授

摘要会计信息是社会经济有效运行的重要基础，社会经济的有效运行要求会计信息能够与它所反映的客观事实相符。会计信息作为连接企业和外部投资者的纽带，对资本市场的正常与高效运行起到绝对的影响作用。可是，我国目前经济运行中存在着一些严重的问题，如国有资产流失、证券与经理人才市场失灵、社会交易费用高昂、欺诈交易，市场秩序紊乱且诚信缺失等，这些问题在很大程度上都与会计信息不对称有关。（简述背景意义）由此可见，会计信息不对称所造成的不良后果是十分严重的，要想提高会计信息的质量以及透明度并不是一件容易的事，需要参与各方彼此协同合作。所以本文从会计信息不对称所导致的问题，成因及应对策略三方面结合理论与文献分析的方式进行探讨。（本文研究思路）

尽管要彻底消除会计信息不对称的问题是不切实际的，且本文将其原因归结为以下四点：信息自身的特点、利益至上的目标、信息管理软件操作的不规范、财务人员主观判断与业务素质欠佳，但是从公司治理、社会监管、政府调节、法律制约等角度出发，我们还是能找出些尝试性补救措施的。（研究结论）

关键词会计信息不对称信息披露成因分析信息质量

Causes And Discussion on Countermeasures of Accounting Information

Asymmetry

Abstract Accounting information is the essential foundation for the effective operation of the socio-economic and the effective operational of socio-economic requires that accounting information can reflects the objective facts. As a bond connecting businesses and outside investors, accounting information has the absolute impact on normal and efficient operation of the capital market. However, there are some serious problems in the current economic operation, such as the loss of State assets, the s ecurities’and managers’ market failure, high social transaction costs, fraudulent transactions, market disorder and lack of honesty, which to a large extent associated with the asymmetry of accounting information.

In order to improve the quality and transparency of accounting information is not an easy job, it needs to be involved in collaborating with each other.Therefore, the adverse consequences of accounting information asymmetry are very serious.In this article i want to explore from three ways which are accounting problems caused by asymmetric information, causes and countermeasures combining with analysis of literature and theories.

Despite to thoroughly elimination of the problems caused by accounting information asymmetry is unrealistic, and its causes can be summed up as following four points: features carried by information, interests first of ultimate target, unspecifical system software application, poor financial personnel skills and moral quality, but from angles of company governance, social regulatory, and government regulation, and legal constraints , we can also find several remedy measures.

Key words accounting information asymmetry disclosure of information cause analysis information quality

目录

引言 (1)

第一章会计信息不对称的相关概述 (2)

1.1会计信息的定义 (2)

1.2会计信息的特性 (2)

1.3会计信息的作用 (3)

1.4会计信息不对称理论概述 (3)

1.4.1会计信息不对称的概念 (3)

1.4.2会计信息不对称的理论基础 (3)

第二章会计信息不对称存在的问题 (4)

2.1导致证券和经理人才市场失灵 (4)

2.2降低了国家宏观调控能效 (5)

2.3紊乱资本市场的秩序，诚信缺失 (5)

2.4市场流动性降低 (5)

2.5资本成本升高造成的企业筹资困难 (5)

第三章诱发会计信息不对称问题的成因分析 (6)

3.1信息特征使得非对称性问题不可避免 (6)

3.2 ERP系统的具体应用中展露的弊端 (6)

3.3各方利益冲突与公司追求市场价值最大化动机 (7)

3.4财务人员主观判断及业务素质的制约 (7)

第四章针对会计信息不对称问题的对策 (8)

4.1公司治理方面 (8)

4.1.1规范使用现代会计信息管理系统 (8)

4.1.2提高会计信息自愿披露频率，拓宽信息披露面 (9)

4.1.3建立独立董事制度，以加强信息流通 (9)

4.1.4完善公司内部激励与监管机制 (10)