利益集团理论与会计信息披露管制均衡  

Interest Groups Theory & Equity of Regulation on Accounting Information Disclosure

作　　者：柯琼[1] 

机构地区：[1]华中科技大学管理学院,湖北武汉430074

出　　处：《武汉大学学报（哲学社会科学版）》2007年第3期382-388,共7页Wuhan University Journal：Philosophy & Social Science

摘　　要：围绕上市公司的会计信息披露存在着的三大利益集团分别是会计信息的使用者、会计信息的提供者和会计信息的鉴证者。由于集团规模和利益性质的差别,只有作为会计信息提供者的企业才是寻求管制的主要行动集团,而均可从管制中受益的会计信息的使用者和鉴证者只能构成寻求管制的次要行动集团。管制需求的存在是管制供给有效并实现会计信息披露管制均衡的前提。在我国以供给为主导建立会计信息披露管制制度的过程中,会计准则制定主体的代表性和会计准则制定程序的充分性是激发利益集团的管制需求,以形成均衡管制政策进而得以顺利实施的关键问题。There are three math tnterest groups users, providers and auditors of accounting information. Only management of enterprises as the providers is to be primary action group seeking for regulation due to both group size and interest substance among these groups, the others benefiting from the regulation are secondary action group. The regulation exists as the result of demand for it, which leads to the equity for supplies matching demands. In China, the regulation system is established based on supply-oriented forces, thus the arrangement of standards-setter and standards setting process are critical to regulation policies efficiently carried out by the management of enterprises.

关 键 词：利益集团理论 会计信息披露管制 会计准则制定 博弈均衡 

分 类 号：F235.99[经济管理—会计学]