华东经济管理
華東經濟管理
화동경제관리
East China Economic Management
2009年
1期
69~72
,共null页
梁芬莲 程安林 黎军
樑芬蓮 程安林 黎軍
량분련 정안림 려군
会计信息 会计造假 波动规律 综合治理
會計信息 會計造假 波動規律 綜閤治理
회계신식 회계조가 파동규률 종합치리
accounting information; accounting fraud; fluctuation; comprehensive treatment
文章运用层次分析法对会计造假金额和范围的波动规律给予了深层机理的分析和解释，根据波动规律，提出从长期来看其波动性始终存在，其倒U形的趋势不管是从短期还是从长期来看都会在一个时机显现。加强对会计造假治理的预见性，治理会计信息质量应根据经济运行状态不同阶段下会计主体对风险偏好的态度进行观念移植、方法组合与资源配置。
文章運用層次分析法對會計造假金額和範圍的波動規律給予瞭深層機理的分析和解釋，根據波動規律，提齣從長期來看其波動性始終存在，其倒U形的趨勢不管是從短期還是從長期來看都會在一箇時機顯現。加彊對會計造假治理的預見性，治理會計信息質量應根據經濟運行狀態不同階段下會計主體對風險偏好的態度進行觀唸移植、方法組閤與資源配置。
문장운용층차분석법대회계조가금액화범위적파동규률급여료심층궤리적분석화해석，근거파동규률，제출종장기래간기파동성시종존재，기도U형적추세불관시종단기환시종장기래간도회재일개시궤현현。가강대회계조가치리적예견성，치리회계신식질량응근거경제운행상태불동계단하회계주체대풍험편호적태도진행관념이식、방법조합여자원배치。
This paper analyzed and interpreted the underlying mechanism of the volatility rule for amount and scope of accounting manipulation by using Analytic Hierarchy Process （AHP）. It proposed that there was always the volatility in the long run according to the fluctuations rule. And the inverted U - shaped trend will be shown on sometime either in the short or In the long run. So, we should strengthen the governance of the predictability for accounting manipulation. And the govrnance of accounting information quality should do transplantation of the concept, methods combination and resources allocation based on the risk preference for accounting entity under various stages of economic operation.
