信誉资本与会计诚信契约的自动履行

The Reputation Capital and Self-enforcing of Accounting Integrity Contract

由于受到“成本——效益”因素的制约,会计诚信契约的强制履行不可避免存在履约盲区,信誉机制在会计诚信契约的自动履行中的作用不可或缺。信誉机制对会计诚信契约自动履约范围大小由会计规则执行者的私人履约资本决定,因此,建立一个有利于私人履约资本生成和积累的社会制度环境是提高会计诚信水平的重要途径。

With the ＂cost-benefit＂ restriction, the compulsive enforcement of accounting integrity contract has inevitable blind spots, and the reputation mechanism is indispensable for self-enforcing of accounting integrity contract. The self-enforcing scope of reputation mechanism is restrained by the private enforcement capital of accounting regular performers. Therefore, it is important to establish a social system environment for producing and accumulating private enforcing capital in order to enhance accounting integrity.