论文部分内容阅读
本文认为,当前对于会计稳健性的理论分歧,主要是由于混淆了有条件的会计稳健性和无条件的会计稳健性。有条件的稳健性起源于契约中的委托代理关系,并受到诉讼、管制和税收的影响,是会计对不确定经济环境的一种谨慎反应,它能够维护契约执行、落实受托责任、缓解代理冲突,是降低代理成本的有效的制度安排。无条件的稳健性主要是因应管制和税收的需要而产生,随着经济环境的变化其存在的合理性受到质疑。有条件的会计稳健性和无条件的会计稳健性并非相互独立,而是相互联系、相互制约,无条件的稳健性比有条件的稳健性优先,但后者对前者也会产生影响。
This paper argues that the current theoretical differences in accounting conservatism are mainly due to the confusion of conditional accounting conservatism and unconditional accounting conservatism. The conditional robustness originates from the principal-agent relationship in the contract and is subject to litigation, regulation and taxation. It is a cautious response of accounting to the uncertain economic environment. It can maintain the contract execution, fulfill the fiduciary responsibility and relieve the agency conflict , Is to reduce agency costs effective institutional arrangements. The unconditional robustness is mainly due to the need of regulation and taxation. The rationality of its existence is questioned as the economic environment changes. Conditional accounting conservatism and unconditional accounting conservatism are not independent, but interrelated, mutual restraint, unconditional robustness is more preconditioned than conditional conservatism, but the latter will also have an impact on the former.