会计准则保护产权的“马太效应”研究——来自近代西方历史的回顾与企业所有权理论的分析  

"Matthew Effect" of Accounting Standards on Protection of Property Rights——A Historical Review of Western Countries Based on the Property Theories

作　　者：刘浩[1] 孙铮[1] 

机构地区：[1]上海财经大学会计与财务研究院,上海200433

出　　处：《财经研究》2006年第6期44-53,共10页Journal of Finance and Economics

基　　金：国家自然科学基金资助项目(70473005);上海市哲学社会科学规划资助项目(2005BJB010);教育部重点研究基地重大课题(2000ZDXM63002)

摘　　要：在保护小股东的产权方面,中国会计准则曾一度被寄予厚望,但是结果却并不尽如人意。这很大程度上缘于我们缺乏对会计准则保护小股东产权的作用机理,以及会计准则产权保护功能发挥所需要的条件的分析。文章通过对英国、荷兰和美国建立产权法律保护体系的历史回顾,以及从企业所有权理论的角度对会计准则保护产权的作用途径进行分析,提出了会计准则与产权保护之间的基本关系———会计准则是产权法律保护体系的重要组成部分,但同时对产权保护又具有“马太效应”。这一理论对于理解中国会计准则具有深刻的含义。It has been long hoped that China＇s accounting standards will perform effectively on protecting the property rights of minor stockholders, the actual results, however, turn out to be disappointing. This is mainly due to a lack of knowledge and analysis of the mechanism about how accounting standards protect minor stockholders and the condition that needs to achieve to realize such a protection. In this paper, through a historical review of the establishment of legal protection of property rights in Britain, Netherlands and U. S. A, and the analysis of the pattern with which accounting standards protect the property rights, we obtain the basic relation between the accounting standards and the protection of property rights： accounting standards are important parts of legal protection of property rights, on the other hand, however, ＂Matthew Effect＂ arises during the protection. Such a theory has a deep implication in terms counting standards. of a better understanding of Chinese accounting standards.

关 键 词：会计准则 产权法律保护 企业所有权 马太效应 

分 类 号：F230[经济管理—会计学]