财务信息扭曲对金融服务实体经济效率的后果研究  

Research on the Consequences of Financial Information Distortion on the Efficiency of Financial Services in the Real Economy

作　　者：张栩竞 ZHANG Xu-jing(School of Management,Ocean University of China,Qingdao 266100,Shandong)

机构地区：[1]中国海洋大学管理学院,山东青岛266100

出　　处：《江苏商论》2023年第6期78-81,共4页Jiangsu Commercial Forum

摘　　要：由于传统财务分析体系的固有缺陷,导致对实体经济真实水平测度的扭曲,对金融服务实体经济造成一定的影响。本文从金融机构、实体企业以及政府和投资者等角度出发,分析财务体系的固有缺陷——财务信息扭曲的影响,并提出建议。Due to the inherent shortcomings of traditional financial analysis systems,the distortion in measuring the true level of the real economy has had a certain impact on financial services for the real economy.This article analyzes the inherent flaw of the financial system-the impact of financial information distortion-from the perspectives of financial institutions,physical enterprises,governments,and investors,and proposes suggestions.

关 键 词：财务信息扭曲 实体经济 资本错配 脱实向虚 

分 类 号：F23[经济管理—会计学]