会计诚信契约的理论研究与模型构建

Theoretical Analysis and Model Construction of Accounting Faith Contract

在企业契约联结的广义视野里,利益相关者之间的相互关系其实质是一种契约交易。会计诚信作为企业契约交易主体对会计执行过程及其结果的一种理性要求,其实质同样是一种契约,我们称之为"会计诚信契约"。把契约理论的思想渊源和分析方法运用到会计诚信上,可以构筑出会计诚信契约安排的基本理论体系,从而为分析资本市场会计信息质量问题提供一个全新的分析框架。

In the broad sense of corporate contract, there is a kind of contract transaction the between the stakeholders. Accounting faith, which is the rational requirement for the implementation and result by the transaction parties, actually is also a kind of contract that is called ＂accounting faith contract＂ here. Utilizing the origin and analytical methods in contract theory in the study of accounting faith, we can construct the basic theoretical system for the contract arrangement of accounting faith so as to provide a brand new frame for the analysis of the accounting information quality on capital market.