会计合约安排与会计信息失真

Accounting Contractual Arrangement and Distortion of Accounting Information

现代企业是一组合约关系的联结,会计是企业合约的一个组成部分,它在本质上是企业合约履行程度与履行效果的度量。现代企业合约安排规定经营者享有企业剩余索取权,而会计合约安排规定经营者享有剩余会计规则制定权与会计规则执行权,这种经营者既分享企业剩余又控制剩余计量的制度安排,构成了会计信息失真的制度逻辑。要根本扭转会计信息失真的顽疾,必须对现行剩余会计规则制定权与会计规则执行权合约安排进行重构。

A modern enterprise is a nexus for a set of contracting relationships. Accounting is a part of enterprise contract and its essence is the measurement for extent and effect of contractual execution. The residual claim is entitled to the manager by contractual management of enterprise and the right of determining residual accounting rules and right of executing accounting rules are also entitled to manager by accounting contractual management. The institutional management as the manager has the right to claim residue and control residual measurement is the institutional logic for distortion of accounting information. In order to completely change information distortion, we must reconstruct the present contractual management right of determining residual accounting rules and the right of executing accounting rules.