决策有用、有效契约与商誉会计政策的选择

Decision Usefulness, Validity of Contracts and Goodwill Accounting Policy Choice

为解决逆向选择和道德风险问题,会计被赋予决策有用性和契约有效性的功能。对决策有用的信息不一定能保证契约的有效,会计的决策有用性与契约有效性之间存在冲突。准则的制定过程实质上是对二者的协调过程。商誉会计政策的选择是决策有用性与契约有效性之间的“恰当平衡”。“优化”商誉会计政策选择的努力,不在于其本身的技术性方面,而在于对会计的经济、社会、制度等环境,以及社会各会计相关集团的信息需求及利益冲突的分析和研究,在于对准则制定机制的不断完善。

To solve the problem of adverse selection and moral hazard, accounting is characterized decision usefulness and the validity of contract. Because the information useful in decision - making cannot ensure the validity of contract ,there is a inconsistency between decision usefulness and validity of contract. As a result, formulating accounting standard in reality is harmonization between the two ones, and goodwill accounting policy selection is in true a delicate balance betwecn decision usefulness and validity of contract. Endeavor to optimize goodwill accounting policy selection don＇t only lie in its aspect of technique but lie in analyzing and researching accounting environmentsuch as economic one, social one,institution one and so on , and the information demand and inconsistency of various social group of accounting interest, and lie in continually improving the mechanism of accounting-standard-making.