企业会计契约:动态过程与效率

Accounting Contracts of the Firm:Dynamic Process and Its Efficiency

企业是利益相关者之间相互缔约形成的利益共同体 ,企业会计契约是企业契约的主要组成部分。利益相关者之间的利益冲突与协调是通过会计契约来实现的 ,而企业契约的执行所需要的计量与监督功能则具体落实在会计契约的动态运行与优化上。优化会计契约机制的经济途径是从决策行为的角度 ,将其剩余控制权配置给决策效率最大的参与者 ;而法律途径则是运用格式化方法将经过长期实践检验、对促使会计契约机制运行有效的惯例加以总结 。

Firm's accounting contracts are the main components of nexus of contracts in a firm. Coordination of conflicts among stakeholders can be accomplished through the process of accounting contracts. The metering and monitoring functions which are required by contractual mechanism in a firm should be placed on the dynamic process and optimization of accounting contracts. Agreement of accounting contract includes risk value's assessing, cooperative residual forecasting and its distributive policy making. To complete accounting contract, it's necessary to use “introspective” and “extrapolative” ways. Performance of accounting contracts is operated by law and self-enforcing approaches. To elevate the operating efficiency of accounting contracts, we should allocate the residual control rights of accounting contracts to the stakeholder whose decision has the most efficient effects, and use formalizing methods of accounting contracts.