制度类型、会计信息成本与会计诚信均衡  

Institution Type,Accounting Information Cost and Accounting Integrity Equilibrium

作　　者：刘建秋[1] 宋晓莉[2] 

机构地区：[1]湖南商学院会计学院,湖南长沙410205 [2]湖南商学院图书馆,湖南长沙410205

出　　处：《财经论丛》2008年第1期65-70,共6页Collected Essays on Finance and Economics

基　　金：教育部人文社科研究青年基金资助项目(07JC630055);湖南省社科基金资助项目(06ZC105);湖南省教育厅科学研究一般资助项目(07C413)

摘　　要：会计信息的生产和提供受制于社会经济中的既定制度安排,根据制度对会计信息的规制方式不同,规范会计信息生产的制度安排可以分为规范性制度和惩罚性制度两种类型,两类制度安排分别决定会计信息的直接生产成本和剩余损失成本,并由此决定特定的会计诚信水平。通过建立会计信息生产的模型,文章论证了两种制度对会计诚信决定的具体作用机理及相互影响关系,为我国相关制度制订提供了可资的借鉴。The production and disclose of accounting information are regulated by institutions which already existed in society. The institutions regulating accounting information can be divided into regulating institution and punishing institution. The two types of institution separately determine the direct product cost and residual loss of accounting information, and eventually determine accounting integrity level. With constructing accounting information product model, the paper demonstrates the mechanism and the inter-affect relation for determining accounting integrity, and gives some suggestions for drawing institutions in China.

关 键 词：制度类型 会计信息成本 会计诚信均衡 

分 类 号：F230[经济管理—会计学]