重新认识会计的契约本质

Reflections on the Social Contractual Nature of Accounting

对会计本质的探讨是会计学科的永久课题。近年来,一种新的会计契约本质论正在悄然兴起。会计的契约本质理论建立在现代主流的企业契约理论的认识基础之上。作为企业契约推行机制的必要组成部分,会计契约一方面通过其计量功能将企业契约的各参与主体有机地联系在一起,使企业的经营活动置于有序运作的控制之下;另一方面会计契约最终体现在其所生成的会计信息中,是市场上的要素所有者就会计信息的产权进行博弈的结果。作为一个市场性契约,它揭示了各要素所有者之间的经济利益关系和他们将来可能采取的行动。将会计的本质定位于市场性契约,可以较好地解释会计活动中的很多现象与会计理论中的许多基本范畴。

The nature of accounting is an everlasting topic for research in this area. In recent years, a new social contract theory of accounting has been arising, and the contract nature of accounting is based on the theory of modem mainstream corporate contract. As an integral part of corporate contract, on one hand,accounting contract joins parties of corporate contract together by means of its measuring function, and thus brings the operations of a business under systematic control; on the other hand, as a result of struggling for the property rights of accounting information by market factor owners, its contractual nature is embodied in the accounting information generated. As a market contract, it reveals economic interest relationship between market factor owners and the possible actions they will take in the future. The nature of accounting is defined as market contract, which can better explain lots of phenomena in accounting activities and many basic categories in accounting theories.