会计盈余质量内涵的功用理论解析

An Analyses of Quality Assessment of Accounting Eanrnngs in the Light of Functional Theory

信息观、计价观、契约观三种不同会计盈余功用理论对会计盈余质量内涵有不同的分析和解读,同时,也产生了不同的会计盈余质量评价标准。三种理论观点与占主导地位的经济收益观相互结合和补充,才能客观评价会计盈余质量。

The theoretical models of functional theory of accounting earnings, including information perspective, valuation perspective and contract perspective, allow different views and interpretations for accounting earnings, and thus lead to new assessment standards. In order to achieve proper appraisals for accounting earnings, it is essential to advocate the combination and compensation of the three theoretical perspectives with the guiding concept of economic profit.