反机会主义规则及其对会计的制约性

The Anti-Opportunism Rule and it's Restraints on Accounting

税法与会计并不总是相互协调的,诺斯认为,如果改变基础性安排的成本远大于因此带来的收益,变迁往往从次级安排开始。作为基础性安排的增值税视同销售规则在契约层面上又表现为一个反机会主义规则,对会计形成制度框架意义上的制约,产生会计安排的非适宜性,导致增值税会计效率不高以及会计披露缺位问题,从相对成本效益角度权衡,改变会计安排为效率性选择。

Tax law and accounting are not always coordinative with each other. Douglass North deemed that if cost of changing is more than income of changing for basic institution arrangement, then changing always begins with secondary arrangement. With basic arrangement the rule of being-considered as sale, it also shows an anti-opportunism rule on contract level, which is restricted to accounting in institution framework sense, produces improper accounting arrangement, leads to low efficiency of value added tax accounting and absence problem of accounting disclosure. Weighed from perspective of relative cost-income, it is an efficiency choice that changes accounting arrangement.