财务信息扭曲的成因、经济后果及对策研究  

Resrarch on the Cauuseas, Economic Consequencea, and Countermeaures of Financial Information Distortion

作　　者：焦丽苹 JIAO Li-ping(School of Management,Ocean Univerity 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84-86,95,共4页Jiangsu Commercial Forum

摘　　要：财务信息是企业、投资者以及国家进行决策的依据,因此财务信息的质量至关重要。本文从主观和客观两个层面分析了财务信息扭曲的成因,并从微观和宏观两个层面分析可能导致的经济后果,最后提出了相关治理对策和建议。Financial information is the basis for decision-making by enterprises,investors,and the state,therefore the quality of financial information is crucial.This article analyzes the causes of financial information distortion from both subjective and objective perspectives,and analyzes the possible economic consequences from both micro and macro perspectives.Finally,relevant governance strategies and suggestions are proposed.

关 键 词：财务信息扭曲 成因 经济后果 对策 

分 类 号：F23[经济管理—会计学]