| 会计诚信解读:基于契约理论的分析 |
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| 引用本文： | 刘建秋,刘冬荣.会计诚信解读:基于契约理论的分析[J].科学．经济．社会,2005,23(2):75-79. |
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| 作者姓名： | 刘建秋 刘冬荣 |
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| 作者单位： | 中南大学,商学院,湖南,长沙,410083 |
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| 摘 要： | 企业内部会计运行的实质是一组契约关系，会计契约由作为显性契约的会计规则和作为隐性契约的会计诚信组成。会计诚信作为隐性契约，在企业契约体系中有其存在的必然性和独到的功能。从契约的角度考察，违背会计规则等会计舞弊行为是会计诚信契约自动履行失败的结果。在我国现实的契约环境中，报酬契约的隐性激励、债务契约流于形式、法律契约的软约束、政治契约的博弈冲突和公司内部治理契约缺失，是造成我国会计诚信契约履约障碍的制度原因。
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| 关 键 词： | 会计诚信 契约理论 契约环境 |
| 文章编号： | 1006-2815(2005)02-0075-05 |
| 修稿时间： | 2004年12月3日 |
The Interpretation of Accounting Integrity:An Analysis on the Contractual Theory |
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| LIU Jian-qiu,LIU Dong-rong.The Interpretation of Accounting Integrity:An Analysis on the Contractual Theory[J].Science Economy Society,2005,23(2):75-79. |
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| Authors: | LIU Jian-qiu LIU Dong-rong |
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| Abstract: | The essence which the accountant operating inside an enterprises is a set of contracts. The accounting contract is made up by two kinds of contracts: the accounting rules and accounting integrity , the former is an implicit contract and the later is an explicit contract. As an implicit contract, accounting integrity has its existing reason and original function in enterprise's contractual system. In contractual view, accounting fraud is the result of the failure of accounting integrity contractual automatically performance .In our country's realistic contractual environment, the implicit incentive of reward contract, , debt contract only a mere formality, legal contract become soft restraint, political contract conflict each other and the lack of Company inside governance contract, are the institutional reasons that cause obstacles in the performance of accounting integrity contract in our country. |
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| Keywords: | The accounting integrity contract theory the environment of contract |
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