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企业的契约本质决定了会计作为制造共同知识和控制机制在企业实施的必然性。信息不对称与机会主义等促使实施会计管制。由于环境复杂性、不完美信息和有限理性等原因,会计管制制度具有弹性,会计制度弹性空间作为公共区域,必然存在攫取租金的机会主义行为,计算并披露会计制度弹性信息有助于降低信息不对称,提高市场效率。
The contractual nature of the firm determines the inevitability of accounting as a common knowledge and control mechanism in the enterprise. Asymmetric information and opportunism prompted the implementation of accounting controls. Due to the complexity of environment, imperfect information and bounded rationality, the accounting control system is flexible. The flexible space of accounting system as a public area inevitably exists the opportunistic act of rent reckoning. Calculating and disclosing the flexible information of accounting system can help to reduce the information not Symmetry, improve market efficiency.