基于契约视角分析财务信息的披露机理

Tinancial Information Mechanism Based on Contractual Perspective

企业本质上是利益相关者缔结的一项合约,每个利益相关者在企业中拥有的产权主体地位必须予以确认。财务信息是体现于组织上的"软资产","软资产"是企业经营沉淀的结果。财务信息的特征,且"软资产"与其他资产在形态上的不同,使得财务信息产权界定较为复杂。当信息日益成为企业的核心要素资源,建立财务信息产权法律制度,对于保护具有商业价值的人类信息具有重要意义。财务信息产权一旦被确认,即可从"准公共产品"向"私人产品"进行转换,势必为处于不断变革中的会计实践展开一个全新的思维视角。

Corporation is essentially a contract that concluded by stakeholders.The main subject of property rights which every stakeholder holds in the corporation should be confirmed.Financial information is embodied as the "soft asset" in corporation,and the soft asset is the outcome of corporation management deposit.The characteristic of financial information,and "soft asset" different from other assets in form complicated the boundary of financial information property rights.As the information becomes essential r...