会计信息管制的效力有限性  

Effectiveness Limitation of Accounting Information Control

作　　者：彭家生[1] 

机构地区：[1]云南财经大学党委发展研究室

出　　处：《财经科学》2008年第12期114-120,共7页Finance & Economics

摘　　要：会计信息管制有着复杂的演进过程,本文的研究认为,由于会计信息类别的结构性、内容的指向性和利用的扩散性,使会计信息管制的数量界定受到限制;同时,由于决策有用性和签约可靠性的冲突、会计信息披露内生的有限精度以及信息披露的业务滞后性,带来了会计信息管制质量标准的模糊性;管制效力是管制不足和管制过度的核心,适度性应体现为利益相关者经过充分博弈后的会计信息管制均衡,如果考虑会计信息披露水平,会计信息管制存在可能性边界。分析表明,效力有限性是会计信息管制的基本特征,对会计信息管制效力的考察,要同时注意到资本市场的缺陷与潜力。Accounting information control has very complicated evolution process. The findings of this paper show that because of structure of accounting information, content intention and expansion of usage, defining the amount of accounting information is restricted. Meanwhile, owing to the conflict between decision- making usage and reliability of signing a contract, limited validity of accounting information disclosure and business activity lag behind information disclosure, quality standards of accounting information control become blurred. Control effectiveness is at core of control insufficiency and over- control. Adequacy is manifested by equilibrium of accounting information control after adequate game of stakeholders. If disclosure level of accounting information is considered, accounting information control might have possible boundaries. The findings show that effectiveness limitation is a basic characteristic of accounting information control, and attention should be made to the defects and potential of capital market when we study effectiveness of accounting information control.

关 键 词：会计信息 数量界定 质量标准 可能性边界 效力有限性 

分 类 号：F233[经济管理—会计学]