The Research On The Lose Of Accounting Sincerity With The Economics Theory

The problem of accounting sincerity is a hot issue in the accounting field of our country and even in the whole social and economic field in the present .In the last few years, the word "accounting sincerity" has frequently appeared in the daily life of people, news media and various kinds of academic periodicals. However, it is not the "sincerity" of accounting but just right the serious lose of accounting sincerity that causes the extensively and highly concern of the people. There are a lot of penetrating opinions in the researches about this problem in the current academic documents. Heated discussion and research have been aroused on the questions concerning what is accounting sincerity, the reasons for the loss of accounting credit and how to improve the accounting credit, but some researches are not very perfect.In order to systematically study the relevant problems about accounting sincerity, the author analyzes the reasons for the loss of accounting sincerity with economic theory. By the research of accounting sincerity with economic theory, the author thinks that the accounting information that is not symmetrical is prerequisite of the loss of accounting sincerity, the low cost high income is power of the lose of accounting sincerity, under the contract theory, request flaw is root of the lose of accounting sincerity ". In view of our country's present, to improve our country's accounting sincerity, the author thinks that should attenuate accounting information' symmetrical, enhance the cost of the loss of the accounting sincerity, strengthen request to accountant behavior.There are many innovations in the article. First, to analyze the accounting sincerity concept, the article emphasizes the duality and the interaction. Second, thorough analyzing the reasons of the accounting sincerity with economic theory, the author thinks that the accounting information that is not symmetrical is prerequisite of the lose of accounting sincerity, the low cost high income is power of the lose of...