会计政策披露管制:目标与边界  

Accounting Policy Disclosure Regulation:the Goal and the Boundary

作　　者：董红星[1] 

机构地区：[1]郑州航空工业管理学院,河南郑州450015

出　　处：《河南师范大学学报（哲学社会科学版）》2011年第4期71-74,共4页Journal of Henan Normal University(Philosophy and Social Sciences)

基　　金：河南省科技厅软科学项目"新会计准则对上市公司会计政策选择的影响研究"(082400430730);"河南省上市公司盈利质量的分析与评价研究"(092400440072)阶段性成果

摘　　要：会计政策披露管制的目标是通过对会计信息相关性与可靠性的有效协调,实现财务报告的契约功能和信息功能。管制边界取决于一定环境条件下对不同性质外部性的权衡,通过强加基本秩序和规则,边界外和边界内分别被划分为得到允许的会计政策披露行为和不被允许的披露行为。在边界内,必须保留足够的信息交流空间,将选择权交给企业,同时借助一系列的制度安排维持管制边界的有效性。The goal of accounting policy disclosure regulation is the effective coordination of the relevance and reliability of accounting information , and the realization of the contract functions and information functions of financial reporting. The regulation boundary depends on the trade-off of the different externalities under certain environmental conditions. Through the imposition of the basic order and rules, that accounting policy disclosure behavior is permitted or not around the regulation boundary will he divided. Within the boundary, enough space for the information conmunicaiton must be left and the right to choose disclosure policy must be given to enterprises. Meanwhile, it need maintain the effectiveness of the regulation boundary through a series of institutional arrangements.

关 键 词：会计政策 管制 边界 

分 类 号：F230[经济管理—会计学]