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会计职业资格的性质及其角色实现是一个同时涉及有限理性、机会主义、人力资产专用性、不确定性与复杂性、信息不对称、氛围等交易成本存在原因的产业组织问题。文章试图将交易成本整合到传统的成本收益分析中,构建一个完整的交易成本分析框架,以分析会计职业资格的性质及其角色实现。文章认为,会计职业资格是鉴别会计人员职业能力、节约会计专门人才供需双方交易成本的一种重要机制,其角色实现需要关注其内在基础、约束条件、核心保证与总体效果。这给会计职业资格各方提出了诸多对应性要求。
The nature of accounting professional qualification and its role is an industrial organization that deals with the transaction cost of bounded rationality, opportunism, specificity of human assets, uncertainty and complexity, information asymmetry, atmosphere and so on. The article attempts to integrate the transaction costs into the traditional cost-benefit analysis and construct a complete transaction cost analysis framework to analyze the nature of accounting occupation qualification and its role realization. The article argues that accounting occupational qualification is an important mechanism to discriminate professional ability of accountants and save the transaction costs of accounting professionals. The realization of the role needs to pay attention to its intrinsic basis, constraints, core assurance and overall effect. This gives a lot of correspondence requirements for accounting occupation qualification.