会计目标重构:基于企业利益相关者契约理论  

Accounting Objective Reconstruction Based on Firm Stakeholder Contract Theory

作　　者：席龙胜[1] 

机构地区：[1]中国海洋大学管理学院,山东青岛266100

出　　处：《财会通讯（下）》2013年第4期15-17,57,共4页Communication of Finance and Accounting

摘　　要：企业利益相关者契约理论认为企业是利益相关者参与的一系列契约的联合体。企业与利益相关者各方之间所存在的一系列契约关系中,联结的基础是作为会计信息载体的财务会计报告。然而现代企业契约理论下"受托责任观"和"决策有用观"的会计目标均侧重于向股东提供会计信息,忽视了企业其他利益相关者的信息需求。本文认为,在企业利益相关者契约理论基础上,企业的会计目标应定位于为各利益相关者契约主体提供信息。由此,本文对会计目标进行重构,提出了利益相关者"权益保护观",并阐述了"权益保护观"的内涵和特点,最后与"受托责任观"和"决策有用观"作了比较分析。Firm stakeholder contract theory considers firm is a nexus of contracts among various stakeholders. Between the firm and stakeholders, the base of connection is financial report as accounting information supporter. However accounting objective of accountability view and decision usefulness view under modern firm contract theory both provide accounting information for shareholder, ignore the information need of other stakeholders. Therefore this paper considers firm' accounting objective should locate in providing information for all the stakeholders contract subject based on the firm stakeholder contract theory, and this paper reconstructs accounting objective system, proposes stakeholder equity protection view, states its connotation and feature, finally compared with accountability view and decision usefulness view.

关 键 词：会计目标 企业契约 利益相关者 权益保护观 

分 类 号：F275[经济管理—企业管理]