会计制度、二元价值与会计履约范式

Accounting System, Binary Value and Accounting Performance Paradigm

会计履约范式框架包括以下几个方面:(1)在考虑市场交易各方诚信预期的基础上,以节约交易成本为标准,选择一种会计技术规范明确规定和隐性规定(即公共领域)的组合以形成一套会计技术规范,其中会计技术规范明确规定部分通过会计法律的强制保障予以执行,会计技术规范隐性规定部分则通过私人惩罚成本保障的自我履约即诚信履约来维护;(2)会计技术规范明确规定和会计法律存在功能耦合关系,如果会计法律的强制保障不足,明确的会计技术规范就得不到遵循,就会使会计信息倾向于强势原则;(3)通过有效的声誉市场,可以增加非正式的私人惩罚成本,从而扩大自我履约的范围;(4)两种惩罚机制要均衡,才便于人们形成稳定的事前惩罚预期。

Accounting performance paradigm framework includes the following aspects： （1） on the basis of the expected integrity of the transaction parties in the market and with saving the transaction cost as a standard, to select a combination explicitly or implicitly （as in public domain） specified by accounting technical specifications so as to form a set of accounting technical specifications, in which the explicitly specified part will be implemented with compulsory protection by the accounting law; while the implicit part will be maintained by the self-performance （i：e. honest performance） of private penalty and cost protection; （2） there exists a coupling relationship between explicit provisions in accounting technical specifications and the existing functions-of accounting law; if lacking the compulsory protection from accounting laws, the explicit accounting technical specifications will not be followed, and accounting information will tend to favor the strong principles; （3） the building of an effective renowned market can increase the cost of informal private punishment, thereby expanding the scope of self-compliance; （4） the two kinds of punishment mechanisms should be balanced, so as to facilitate the formation of a stable pre-penalty expectation in people＇s minds.