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会计信息管制有着复杂的演进过程,本文的研究认为,由于会计信息类别的结构性、内容的指向性和利用的扩散性,使会计信息管制的数量界定受到限制;同时,由于决策有用性和签约可靠性的冲突、会计信息披露内生的有限精度以及信息披露的业务滞后性,带来了会计信息管制质量标准的模糊性;管制效力是管制不足和管制过度的核心,适度性应体现为利益相关者经过充分博弈后的会计信息管制均衡,如果考虑会计信息披露水平,会计信息管制存在可能性边界。分析表明,效力有限性是会计信息管制的基本特征,对会计信息管制效力的考察,要同时注意到资本市场的缺陷与潜力。
Accounting information regulation has a complex evolutionary process. The research in this paper argues that due to the structure of accounting information, the directional nature of the information and the diffusibility of the use of information, the number of accounting information control is limited. At the same time, due to the usefulness of the decision and signing Conflicts of reliability, endogenous limited accuracy of accounting information disclosure and business lag of information disclosure have brought the ambiguity of the quality standard of accounting information control. The effectiveness of control is the core of inadequate regulation and excessive regulation. The appropriateness should be reflected in the interests The relevant accounting information after a full game balance control, accounting information disclosure if you consider the level of accounting information control there is a possibility of the border. The analysis shows that limited effectiveness is the basic characteristic of accounting information control. The investigation of the effectiveness of accounting information regulation should pay attention to the defects and potentials of capital market at the same time.