会计稳健性内嵌于企业契约原理及路径

发布时间：2018-06-22 19:20

本文选题：企业契约理论 + 契约不完全性　；参考：《财会通讯》2014年03期

【摘要】：本文采用契约不完全理论和代理成本理论,研究会计稳健性如何内嵌于企业契约关系,分析了会计稳健性对股东和管理者、股东和债务人、大股东和小股东、股东和潜在投资者、企业和审计机构、企业和政府之间的典型企业契约,以及这些契约当事人相互间关系起到协调作用的机制,探讨了会计稳健性内涵及其作用于各种企业契约的路径。研究发现,企业契约的不完全性以及为解决契约不完全性而形成的不完善的会计制度,是企业会计系统必须内含稳健性特征的根本原因;会计稳健性既是契约关系中处于信息劣势地位的当事人保护自身利益的内在要求,也是处于信息优势地位的当事人主动协调契约关系的自主需要。
[Abstract]:Based on the theory of incomplete contract and agency cost, this paper studies how accounting conservatism is embedded in the contractual relationship of enterprises, and analyzes the impact of accounting conservatism on shareholders and managers, shareholders and debtors, large shareholders and minority shareholders. Typical corporate contracts between shareholders and potential investors, businesses and auditing institutions, enterprises and governments, and mechanisms for coordinating the relationship between the parties to these contracts, This paper probes into the connotation of accounting conservatism and the ways to act on various kinds of enterprise contracts. It is found that the incomplete nature of the enterprise contract and the imperfect accounting system formed in order to solve the incompleteness of the contract are the fundamental reasons why the accounting system of the enterprise must contain the characteristics of conservatism. Accounting conservatism is not only the inherent requirement for the parties in the information inferior position in the contractual relationship to protect their own interests, but also the independent need for the parties in the position of information superiority to actively coordinate the contractual relations.
【作者单位】：武汉大学经济与管理学院;
【基金】：国家自然科学基金“银行债务契约、财务报告质量与公司投资效率”(项目编号:71072103) 国家社科基金项目“我国国有企业高管薪酬管理制度改革研究”(项目编号:10BGL067)的资助
【分类号】：F233;F832.51

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