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产权经济学是新制度经济学的一大分支。把产权经济学理论与会计学相互交叉与融合,从而就产生产权会计理论学派。目前,产权会计理论研究主要集中在会计信息产权界定,会计制度博弈,会计制度变迁,会计制度与交易成本,企业剩余计量等彼此相互关联的问题上。本文主要从产权的定义,会计信息的产权方面的思考,揭示出按照产权会计理论的思想,虚假会计信息的产生根源在于会计信息的所有权不清,部分虚置。所以治理虚假会计信息,提高会计质量的根本出路是明确会计信息的所有权,变其准公共品为纯公共品,加大经理层的会计责任。
Property economics is a major branch of the new institutional economics. The economics of property rights and accounting theory of mutual cross and integration, thus producing a theory of property accounting theory. At present, the research on the theory of property right accounting mainly focuses on the definition of property right of accounting information, the game of accounting system, the change of accounting system, the accounting system and transaction cost, and the measurement of enterprise surplus. This article mainly from the definition of property rights, property information of accounting information, reveals that in accordance with the theory of property rights accounting theory, the origin of false accounting information lies in the unclear ownership of accounting information, some virtual. Therefore, the fundamental way to deal with false accounting information and improve accounting quality is to clarify the ownership of accounting information, to change its quasi-public goods into purely public goods and to increase the accounting responsibility of managers.