会计稳健性内嵌于企业契约原理及路径  

Analysis on Accounting Conservatism Embedding in Enterprise Contracts' Principle and Its Acting Patns

作　　者：谢获宝[1] 张茜[1] 

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《财会通讯（下）》2014年第1期3-7,129,共5页Communication of Finance and Accounting

基　　金：国家自然科学基金"银行债务契约;财务报告质量与公司投资效率"(项目编号:71072103);国家社科基金项目"我国国有企业高管薪酬管理制度改革研究"(项目编号:10BGL067)的资助

摘　　要：本文采用契约不完全理论和代理成本理论,研究会计稳健性如何内嵌于企业契约关系,分析了会计稳健性对股东和管理者、股东和债务人、大股东和小股东、股东和潜在投资者、企业和审计机构、企业和政府之间的典型企业契约,以及这些契约当事人相互间关系起到协调作用的机制,探讨了会计稳健性内涵及其作用于各种企业契约的路径。研究发现,企业契约的不完全性以及为解决契约不完全性而形成的不完善的会计制度,是企业会计系统必须内含稳健性特征的根本原因;会计稳健性既是契约关系中处于信息劣势地位的当事人保护自身利益的内在要求,也是处于信息优势地位的当事人主动协调契约关系的自主需要。From enterprise contract theory perspective,combining with contractual incompleteness theory and agency theory,this paper discusses how accounting conservatism embed in corporation's contracts,and analyses its coordinating role in several typical contracts between——shareholders and managers,shareholders and loaners,large shareholders and minority shareholders,shareholders and potential shareholders,enterprises and auditors,enterprises and higher or lower enterprises,enterprises and governments.We further exploit the contents of accounting conservatism and its acting path in enterprises' contracts.The study concludes that the root cause of why accounting system must offer conservative financial reports is exactly due to the incompleteness of contracts and accounting regulations which aim to resolve contractual incompleteness.Accounting conservatism is the internal demand from uninformed contracting principals and the active demand from informed principals.

关 键 词：企业契约理论 契约不完全性 会计稳健性 

分 类 号：F233[经济管理—会计学] F832.51[经济管理—国民经济]