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本文用现代契约经济理论对企业会计政策选择进行了全新的分析。作者认为,会计政策形式上表现为会计过程的一种技术规范,企业选择不同的会计政策产生不同的结果的会计信息,对企业各利益相关者产生不同的利益分配结果并导致不同的社会资源配置效率,因此它本质上是一项社会经济、政治利益的博弈规则和契约安排。本文从完善企业契约和社会契约的角度提出了规范企业会计政策选择的若干建议,对维护资本市场的健康运行与企业各利益相关者的权益具有一定的借鉴意义。
In this paper, a new analysis of the choice of corporate accounting policy is made with modern contractual economic theory. The author thinks that accounting policy formally appears as a technical specification of accounting process, accounting information that enterprises choose different accounting policies to produce different results, different distribution of benefits to all stakeholders in the enterprise and lead to different allocation of social resources Efficiency, so it is essentially a social economic and political interests of the game rules and contractual arrangements. This paper puts forward some suggestions to regulate the choice of accounting policies of enterprises from the perspective of perfecting the corporate contract and social contract. It is of some reference to safeguard the healthy operation of capital markets and the rights and interests of all stakeholders in the enterprise.