“差序格局”与会计信息——理论分析与中国近代的历史证据

"Orderly-Diversity Pattern"and Accounting Information:Theoretical Analysis and Historical Evidence of Modern China

会计信息有用性问题发源于委托代理关系,委托代理双方不仅进行着经济交易,而且还处于社会交往之中。委托人与代理人的社会关系会影响会计信息的有用性,中国人"差序格局"的社会关系对会计信息有用性的影响具有层次性。中国近代股份公司和信息披露的实例为社会关系对会计信息的影响提供了历史证据。

The issues of the usefulness of accounting information originate from the principal-agent relationship.Both parties of the principal and the agent not only engage in economic transactions,but also engage in social interactions.The social relations between the principal and the agent can affect the usefulness of accounting information.The influences of＂Orderly-Diversity Pattern＂of Chinese social relations on the usefulness of accounting information are hierarchical.The examples of the joint-stock companies and information disclosures in modern China can provide a historical evidence for these influences.