会计信息不对称成因及对策探讨.doc

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。我国目前经济运行中存在一些严重的问题如国有资产流失、证券市场、社会交易费用高昂、等很大程度上都与会计信息有关。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 securities’ 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