创造性会计与会计规则制定权契约安排（creative accounting and accounting rules making right contract arrangement）

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1、创造性会计与会计规则制定权契约安排（Creativeaccountingandaccountingrulesmakingrightcontractarrangement）CreativeaccountingandthecontractualarrangementofaccountingrulesmakingpowerAuthorLiGuirongKeywords,technicalandeconomicsourcesofindustrialpaper,theChangchun,clickonthenumber73,thenumbe

2、rofpages157tothreepagein20072007monthsinhttp://www.lw23.com/paper_17415991/1creativeaccounting:aproblemthatshouldnotbeneglectedCreativeaccounting(CreativeAccounting)isreferstotheenterprisemanagementauthoritiesortheiragents,accountingpersonnelloopholesforgeneralaccount

3、ingrules(i.e.notinvolvingtheaccountingfield),accordingtotheobjectiveenvironmentorfortheirownneeds,andtrytoinventnewmethodsandaccountingprocedures,toachieveacertainpurposeofaccountingactivities.Theemergenceanddevelopmentofaccountingundertheinfluenceofenvironmenttoagrea

4、textent:objectiveenvironmentinterestsisdiversified,sointheaccountingstandardsthereisalotofflexibilityandselectivity;theobjectiveenvironmentisrichandcolorful,withcountlesschanges,thusaccountingstandardscannotregulateeverybusiness.Thus,inareaswhereaccountingstandardswer

5、enotinvolved,creativeattemptsweremadetodealwithaccounting,reporting,anddisclosure,andcreativeaccountingwasborn.Creativeaccountingcameintobeingveryearly,buttherealattentionisafter1980s,duetothedefectsinitsdirecttotheaccountingstandardsandthecurrentfinancialreportsystem

6、,especiallysomehaveanulteriormotivepeopleastheaccountingtool,whichattractedwideattentionofforeignscholars.InthefamousAmerican"Enron"incident,EnronCorp,throughaseriesoffinancialinnovations,driftedawayfromaccountingstandards,madeafalsereportonalargeamountofearnings,andc

7、ausedheavylossestoinvestors.AseriesofrecentaccountingreformsintheUnitedStates,someofwhichareaimedatcreativeaccounting.IntheperiodofeconomictransitioninChina,thereisalsoavastfieldofcreativeaccounting.Inthecaseoflistedcompanies,1997QiongMingYuanisatypicaluseofcreativeac

8、countingtoseekillegitimateinterestsofthecase,intheevent,qiongminyuanmainlythroughrelatedpartytransactionsatthetimeofChina'sa