会计职业资格的性质及其角色实现:一个交易成本分析框架  

The Nature of Accounting Professional Qualifications and Its Role Achievement:An Analytical Framework of Transaction Costs

作　　者：朱国泓[1] 杜兴强[2] 

机构地区：[1]上海交通大学安泰经济与管理学院,200052 [2]厦门大学会计系,361005

出　　处：《会计研究》2009年第6期28-34,共7页Accounting Research

基　　金：财政部干部培训中心"入境国外会计职业资格管理问题研究"课题的后续研究成果

摘　　要：会计职业资格的性质及其角色实现是一个同时涉及有限理性、机会主义、人力资产专用性、不确定性与复杂性、信息不对称、氛围等交易成本存在原因的产业组织问题。文章试图将交易成本整合到传统的成本收益分析中,构建一个完整的交易成本分析框架,以分析会计职业资格的性质及其角色实现。文章认为,会计职业资格是鉴别会计人员职业能力、节约会计专门人才供需双方交易成本的一种重要机制,其角色实现需要关注其内在基础、约束条件、核心保证与总体效果。这给会计职业资格各方提出了诸多对应性要求。The nature of accounting professional qualifications and its role achievement is an industrial organization issue,which involves bounded rationality,optimism,specialized characteristics of human assets,uncertainty and complications,information asymmetry and atmosphere that determine the existing cause of transaction costs.The paper tries to integrate the transaction costs into the cost-benefit analysis and construct a complete analytical framework,in order to analyze the nature of accounting professional qualifications and its role achievement.The paper concludes that,accounting professional qualifications is an important mechanism to judge professional ability,which can save a lot of transaction costs for demanders and suppliers of accounting expertise,and its role achievement should focus on its inherent foundation,bounding condition,and core warrants and total effects.It refracts many corresponding requirements for related parties of accounting professional qualifications.

关 键 词：会计职业资格 交易成 本可占用性准租 可信的承诺 

分 类 号：F233[经济管理—会计学]