财务会计模式的历史变迁:分析视角的考察

The Evolving of Financial Accounting Model: A Theoretical Review

会计目标及实现这一目标的会计原则,规定着会计实务的主要方面,本文通过四个分析性模型从理论层面上对会计模式的历史变迁作了一个概括。完全且完美市场背景下的经济收益观是最早的会计模式。在市场不完全或不完美时,会计目标重新定位于提供决策有用的信息,提高会计数据的信息含量、更为相关可靠地计量企业的资产、负债,成为了会计政策选择理论上的标准。由于存在基于会计数据的不完全契约,会计契约观认为,减少可供选择的会计政策或硬化会计政策选择的标准,是降低契约(代理)成本的基本举措。

The accounting model, or the objective of accounting and the accounting principles which help to realize the objective, determines the primary aspects of accounting practice. This paper theoretically summarizes the historical evolving of accounting model through four analytical models. The accounting model based on economic income perspective under complete and perfect market is the earliest one. While market is incomplete or imperfect, providing useful information for decision making takes the place of measuring economic income as the accounting objective. To increase the information content of accounting number, to measure assets, liability more accurately, become the theoretical criteria for accountants to choose the most appropriate accounting methods. Because there exists imperfect contract based on accounting number, according to the contracting perspective, reducing the number of accounting alternatives and hardening the criteria of switching from these alternatives is the primary measure to lower the agency costs .