利益相关者会计的提出与会计信息披露的外部性

The Rise of Stakeholders Accounting and the Externality of Financial Disclosure

企业的同一性正在逐渐减弱，而企业的个性化则正在逐渐增强，基于企业的同一性并以解释委托代理关系为核心的传统会计理论的解释力变得越来越弱，用一种全新的会计理论——利益相关者会计理论来取代传统的会计理论，是顺应社会发展趋势的明智之举。本文在分析阐述建立利益相关者会计必要性的基础上，封与会计信息质量特徵这一基本会计理论问题具有重要联系的“会计信息披露的外部性”概念进行了分析研究，指出会计信息披露的外部性与会计信息所反映的企业经济活动的外部性是两个不同的概念，并将会计信息披露的外部性定义为“由于会计信息披露主体封会计信息的不当披露所导致的其他利益相关者经济利益偏离其原本应得经济利益的差异”。

The identity of enterprises is getting more and more obscure and the individuation of enterprises is getting more and clearer. The imperfect traditional accounting theory which is based on the identity of enterprises and the Principal-Agency theory are getting out of date. So to set up a new accounting system which we named stakeholders accounting is very necessary. Besides this, we also discussed the externality of financial disclosure in this article. We think that ＂the externality of financial disclosure＂ is different from ＂the externality of economic activity＂. The externality of financial disclosure is ＂the difference between the economic interest actually gained by other stakeholders when there is a mistake in financial disclosure and the economic interest they should gain when there is no such a mistake＂.