经济学视角下的会计目标:融合观点的一种论述

The Empirical Analysis of Accounting Objectives: the Discussion of Synthesis View

会计目标作为会计理论研究的逻辑起点已经得到了认可,然而对会计目标应该是什么,却又有了经管责任观和决策有用观两种观点。本文认为,关于会计目标认识的分歧有其深刻的经济学根源,本文尝试从有限理性经济人假说、信息不对称理论以及有效市场假说角度,对会计目标理性认识中的分歧进行阐述,对会计目标在经管责任观和决策有用观之间的两难选择进行了分析,认为融合理论应该是会计目标观点的理性选择。

Accounting objective has been acknowledged as the logical beginning of accounting theory research, however, what is on earth accounting objective diverges into stewardship view and decision usefulness view. The authors think that there exists profound economic reasons about the divergence of accounting objective, and this paper focuses on the limited rational economicus supposition, asymmetric information theory, and efficient market hypothesis to explain the divergence. Finally, the authors analyze how to make a choice between the stewardship view and decision usefulness view, the authors’viewpoint is that synthesis view should be the rational choice of accounting objective.