决策有用观下的会计信息与投资者保护

Accounting information and investor protection under decision usefulness concept

会计学界一直存在受托责任观和决策有用观的争论。本文试图论证二者是一致的,即决策有用观是广义的受托责任观在现代两权分离公司制结构下的特定表现状态。在此基础上,重点阐述决策有用观所要求的会计信息的质量特征及其与投资者保护的相互作用机制,并认为在决策有用观的框架中,会计信息和投资者保护是统一的。

There has been always an argument between the view of decision-useful and the view of accountability.This article attempts to demonstrate that they are aligned,namely the view of decision-useful concept is a specific performance state of a generalized view of accountability given the modern separation of ownership and corporate structure.On this basis,focus on interpreting the required qualitative characteristics of accounting information under the view of decision-useful and its interaction mechanisms with investor protection.Also,in the framework of the concept of decision-useful,accounting information and investor protection are unified.