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会计契约的定义与性质为我们了解股东知情权的主体、客体与作用以及保障机制提供了新的视角。股东知情权是以股东为主体,以会计信息为客体的权利。股东知情权的存在缓解了委托方股东与受托方管理层之间的信息不对称,减少了公司会计信息披露所带来的负外部性。会计契约思想为股东知情权的保护提供了新的思路——司法裁判中效率原则的引入、声誉担保机制的建立、管理层违约责任的引入。
The definition and nature of the accounting contract provide a new perspective for us to understand the subject, object and function of the shareholders’ right to know and the safeguard mechanism. The right of shareholders to know is based on the shareholder as the main body, accounting information as the object of the right. The existence of shareholder’s right of information alleviates the information asymmetry between the shareholder of the entrusting party and the management of the entrusted party and reduces the negative externalities brought about by the company’s accounting information disclosure. The idea of accounting contract provides a new idea for the protection of shareholders’ right to know - the introduction of efficiency principle in judicial adjudication, the establishment of reputation guarantee mechanism and the introduction of responsibility of management at default.