利益相关者会计行为的分析

Analysis of Accounting Behavior of Stakeholders

本文把利益相关者纳入到会计行为分析的框架中进行分析,认为每一类利益相关者对待会计信息的态度都具有两面性。一方面,每一类利益相关者的经济利益都和会计信息有着密切的联系,自利的本性使他们都有通过操纵会计信息而谋取私利的动机,在条件具备时,这种动机就会转化为实际的操纵会计信息的行为;另一方面,各类利益相关者的经济利益之间存在着相互制约、此消彼长的关系,因此,可能遭受损失的利益相关者就会对其他利益相关者操纵会计信息的行为进行监督。这种两面性说明,每一类利益相关者的利益都可能受到来自其他类利益相关者操纵会计信息的威胁,因此,必须建立利益相关者相互之间进行会计监督的体系。

Most research on accounting behavior is limited to analyzing behaviors of accounting men. But this paper extended it to all stakeholders. It is showed that every stakeholder has two sides in his attitude toward accounting information. One is that every stakeholder with his own interest related with accounting information has an incentive to manipulate accounting information, the incentive that would turn to a real manipulating behavior when conditions are met. The other is that interests between stakeholders are interacting, with one increasing and the other decreasing. These two sides illustrate that any stakeholder can threaten interests of others through manipulating accounting information. Therefore, it is necessary that an effective accounting supervision system be established between stakeholders.