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一、会计准则的制度机制缺损 从广义上说,会计准则是为界定、确认和保护产权而制定的行为规范,属于产权制度范畴,组成了产权制度中的一种或特定社会产权制度的重要组成部分。作为一种制度(合约)安排,会计准则具有“信息/决策”、“预期/保险”以及“激励/约束”等几项主要的经济学功能(或制度机制)。这些功能的正常发挥,是实现会计信息决策有用性的重要保证。然而,现实经济生活中大量见到的却是制度机制的严重缺损问题,这是导致会计信息失真的制度诱因,参见表一:
First, the lack of accounting standards institutional mechanism In a broad sense, accounting standards for the definition, confirmation and protection of property rights and the development of norms, belong to the scope of property rights system, the composition of the property rights system or a specific social property system is an important component section. As a system (contract) arrangement, accounting standards have several major economic functions (or institutional mechanisms) such as “information / decision”, “anticipation / insurance” and “incentive / restriction”. The normal play of these functions is an important guarantee for the usefulness of accounting information decision-making. However, what is widely seen in real economic life is the serious defect of the system and mechanism, which is the institutional incentive that causes the distortion of accounting information. See Table 1: