会计信息管制的合约分析  

Contract Analysis on the Accounting Information Regulation

作　　者：彭家生[1] 

机构地区：[1]云南财经大学计算机科学系

出　　处：《财经科学》2006年第11期110-117,共8页Finance & Economics

摘　　要：传统理论构架下的会计信息管制主要强调行政性工具和过程,在一定程度上忽视了管制的合约特征。本文采用合约理论的分析范式,讨论了会计信息管制的合约性质,分析了管制机构和上市公司之间的合约机制,并对现有管制实践进行了评论。Under the traditional theoretical framework, the regulation of accounting information focuses on the administrative tools and processes and neglects the contract nature of regulation in certain degree. This article applied theoretical analysis framework of contract to the discussion of the contract nature of regulation of accounting information. It analyzes the contract mechanism between regulators and listed companies and comments on the present regulation practice.

关 键 词：会计信息管制 合约原理 合约分析 

分 类 号：F233[经济管理—会计学]