信任与会计诚信:决定及均衡研究  

Trust,Accounting Integrity Determination and Equilibrium

作　　者：刘建秋[1] 

机构地区：[1]湖南商学院会计学院,湖南长沙410205

出　　处：《审计与经济研究》2010年第6期44-49,共6页Journal of Audit & Economics

基　　金：湖南省教育科学规划"十一五"2008年度立项课题(XJK08CGD038);湖南省社科基金一般课题(08YBB200)

摘　　要：企业契约签订与有效运行需要签约主体之间以信任为基础的共同知识,而会计的作用在于为各主体提供这一共同知识,维系契约主体之间的信任关系,这种信任关系的本质就是会计诚信。会计诚信同样具有市场成本与收益,会计诚信的成本与收益特征决定了市场会计诚信的均衡。Corporate leases are signed and fulfilled with the common knowledge based on the trust of contractual relations,while the role of accounting lies in the provision of common knowledge,maintaining the trust between the main contractual relations.The nature of this relationship of trust is reflected in the accounting integrity requirements.Accounting Integrity also has its market costs and benefits,the characteristics of the costs and benefits decide the equilibrium of accounting integrity in the market.

关 键 词：信任 会计诚信 成本与收益 诚信均衡 

分 类 号：F230[经济管理—会计学]