利益相关者对会计规则制定的参与特征——基于调查数据的实证分析  

Characteristics of Stakeholders' Participation to Accounting Rule Setting:Based on Survey Data

作　　者：吴联生[1] 

机构地区：[1]北京大学光华管理学院,100871

出　　处：《经济研究》2004年第3期88-97,共10页Economic Research Journal

基　　金：教育部人文社科"十五"规划项目 (项目批准号 :0 1JA790 0 34)的阶段性成果;中流文教基金会及喜马拉雅研究发展基金会 (大陆青年学者基础研究奖助 )补助

摘　　要：利益相关者参与制定是会计规则质量的重要基础。本文在对利益相关者就他们对会计规则经济后果性的认识水平、对会计规则制定的关心程度、参与会计规则制定的愿望、是否曾经参与了会计规则的制定、对举行听证会的赞成程度以及他们准备参与听证会的程度等六个问题进行调查的基础上 ,对利益相关者对会计规则制定的参与程度进行了实证分析。结果表明 ,利益相关者在以上六个方面存在显著的相关性和显著的差异性 ;另外 ,不同利益相关者对会计规则制定的参与具有不同特征。论文对检验结果进行了分析 ,认为利益相关者对会计规则经济后果性的认识不够 ,在参与会计规则制定方面存在“搭便车”倾向以及缺乏合适的渠道来参与会计规则的制定 ,是造成利益相关者对会计规则制定的参与程度不高的重要原因 ;而明确利益相关者参与在会计规则制定中的作用并保证利益相关者的充分参与 。Quality of accounting rules significantly base on the participation of stakeholders. According to the survey data of the stakeholders' responds to the following six factors: cognition level of the accounting rules' economic subsequences, magnitude of the attention to accounting rule setting, inclination for participating the setting process, the historical experience on participation, the agreement degree of holding hearings and the tendency to attendance, both significant relativity and apparent difference exist among the six factors which markedly influence the participation of stakeholders. And there exists significant difference among different stakeholders' participation. In the end, this paper deems that the absence of realizing the economic subsequence, the inclination to be a free-rider in participation to the rule setting and the insufficiency of proper participation channel are the primary reasons for the low degree of stakeholders' participation to accounting rule setting, and assuring the role and sufficiency of stakeholders' participation is the basic precondition of setting accounting rules with high quality.

关 键 词：利益相关者 会计规则 财务欺诈 制度博弈规则论 制度博弈均衡论 经济后果性 参与程度 

分 类 号：F230[经济管理—会计学]