公共合约观视角下的会计信息有用性探析  

作　　者：胡梨花 刘骏[2] 

机构地区：[1]南昌工学院会计学院 [2]江西财经大学会计学院

出　　处：《企业经济》2018年第12期98-102,共5页Enterprise Economy

基　　金：江西省高校人文社会科学研究规划项目"二元企业内部控制研究--基于内部控制缺陷弥合视角"(项目编号:JJ18102)

摘　　要：最新国际财务报告概念框架提出了"有用的财务信息"的概念,因此会计信息有用性的探讨再次进入学界视野。文章从公共合约观视角切入,分别从会计规则制定、会计规则执行和会计规则监督三个环节探讨了与会计信息有用性的关系。研究表明:要提高会计信息有用性重点要关注制定环节的"政治程序"和科学的财务会计概念框架构建、执行环节的观念更新、委托代理、内部控制建设,以及监督环节的审计独立性等问题;同时,还必须既关注通用会计规则,也关注剩余会计规则问题。The latest conceptual framework of international financial reporting puts forward the concept of "useful financial information",so the discussion of the usefulness of accounting information re-enters the academic horizon.The article cuts through the perspective of public contract,and discusses its relationship with the usefulness of accounting information from the three aspects of accounting rules formulation,accounting rules execution and accounting rule supervision.The research shows that,to improve the usefulness of accounting information,it is necessary to pay attention to the "political procedure" in the formulation process and the construction of the conceptual framework of scientific financial accounting,conceptual renewal issues in the implementation process,principal-agent problems,internal control construction issues,and audit independence issues in the supervision process,etc.At the same time,it is necessary to pay attention to general accounting rules as well as residual accounting rules.

关 键 词：公共合约观 会计规则制定 会计规则执行 会计规则监督 会计信息有用性 

分 类 号：F275.2[经济管理—企业管理]