会计信用的经济学分析  

An Economic Analysis of Accounting Credibility

作　　者：万晓文[1] 

机构地区：[1]山东经济学院,济南250014

出　　处：《当代财经》2006年第5期103-107,共5页Contemporary Finance and Economics

基　　金：山东省社会科学规划研究项目(04BJZ43)的阶段性研究成果

摘　　要：会计信用问题的提出,源于会计信用缺失的严峻现实。会计信用与会计诚信不同,依据新制度经济学、委托代理理论、信息经济学等理论的观点,会计信用实质上是一种制度结构,旨在规范会计行为主体自觉选择诚信执业。社会也迫切需要建立并实施一套健全有效的会计信用体系。The issue of the accounting credibility stems from the grim reality of severe lack of accounting credibility. Accounting credibility is different from accounting honesty. According to some relevant tenets of such theories as the new institutional economics, agency and trust , the information economics, the essence of accounting credibility is an institutional structure established to regulate the behavior of accountants and prompt them to engage in honest professional practice. Society is in urgent need of establishing a comprehensive and effective system of accounting credibility.

关 键 词：会计信用 制度结构 契约关系 会计诚信 会计信用体系 

分 类 号：F230[经济管理—会计学]