会计信息传递效果的分析框架

System Defects,Disclosure Choices and Cognitive Limits:an Analytical Framework of Accounting Information Transmission

造成会计信息传递失效的原因包括:会计信息系统的固有缺陷、企业管理层对信息披露的选择行为和信息使用者的认知限度3个因素。严格的会计确认标准和计量方法的限制造成了会计信息系统的固有缺陷;管理层对信息披露成本和效益进行量度的困难,加之管理层的复杂披露动机,使信息披露的选择表现出一定的随机性;信息使用者对大量专业信息处理能力的缺乏,使信息使用者存在认知限度。本文试图将3个因素纳入到一个统一的分析框架中加以研究,以全面、系统地把握会计信息传递效果的症结。最后,本文运用该分析框架对会计信息过剩现象的争论进行了分析。

The factors which caused financial information transmission failure are： financial information system＇s inherent defects, enterprise management information disclosure choices, the user＇s information cognitive limits. Strict accounting recognizing standards and the accounting measures restrictions caused the financial information system＇s inherent defects~ Since managers could not make a accurate costs-benefits analysis for the disclosure of information and various disclosure incentives,the disclosure of information show some randonmess ; Users have a certain cognitive limits in processing financial information. To comprehensively and systematically understand the crux of financial information transmission process, this paper will incorporate the three factors into a unified framework of analysis study. The framework also can be applied to explain financial information overload.