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在公司治理中,会计信息不对称性现象的产生有其客观必然性。会计信息不对称性为会计造假提供了温床。根据对会计信息不对称性的治理措施及其效果分析,信息不对称性现象是公司必须认真对待和着力解决,但又是长期存在、无法彻底消除的。因此,人们应当理性看待这个问题,在加大治理措施的同时,摒弃一蹴而就的想法,做好长期治理的思想准备。
In corporate governance, the phenomenon of accounting information asymmetry has its own objective necessity. Accounting information asymmetry provides a hotbed for accounting fraud. According to the management measures of asymmetry of accounting information and its effect analysis, the phenomenon of information asymmetry is that the company must take seriously and make efforts to solve it, but it is long-standing and can not be completely eliminated. Therefore, people should take a rational view of this issue, and at the same time enlarging their control measures, they should abandon their ideas overnight and do their ideological preparation for long-term governance.