【作者】 肖正再；

【导师】 周守华；

【作者基本信息】 北京交通大学 ， 企业管理， 2008， 博士

【摘要】 历史地看,会计研究方法论的思想和观点,是一个由点到面、由浅入深的认识过程。目前,“信息系统论”已获得了会计界的广泛认可。然而,据此构建的会计目标理论仍然是“归纳法的产物”,缺乏演绎前提;特别是会计信息披露边界,虽在目标理论中暗涵了三大市场体系,但会计实务中主要以证券虚拟资本市场为出发点。针对上述问题,本文基于经济机制视角来研究会计信息披露边界及其拓展问题,主要采用演绎研究方法,依据对外会计理论元素之间的内在逻辑关系,试图据此对现行财务会计概念框架做出改进。从历史来看,经济机制体系模式变迁决定了会计模式变迁的历史轨迹;从现实来看,任何经济机制都固有“信息质量”特征;从而,会计模式可以理解为经济机制范畴内的一种相对独立的信息处理方式,并以会计信息的经济机制属性作为会计模式研究之逻辑起点,进而构建会计信息的价值模式。市场机制导向模式的对外会计目标可以界定为:其基本目标是提供有助于资本定价的会计信息;其具体目标是通过提供资本定价信息,①有助于筹资决策,②有助于投资决策,③有助于实现对企业行为和企业控制者行为中的道德风险行为和逆向选择行为的治理目标,④有助于提高自资本的配置效率和生产效率;其最终目标是有助于实现市场机制的效率目标。基于对外会计信息的市场机制属性,其首要质量特征是“公允性”,在此框架下,可进一步推导出对外会计信息质量特征体系结构。基于现代企业理论,“两权”不完全分离的企业组织机制,固有更大的低能激励成本,这正是薪酬报表信息披露的理论依据。依据市场价格机制理论,垄断市场价格机制固有企业组织机制特征,同样存在“信息含量”严重不足的现实问题,这正是成本报表信息披露理论依据。更多还原

【Abstract】 To look it historically, the thought and viewpoints of accounting researching methodology is a learning process that from one point to an entire area, from the shallow to deep. At present, the "information system" ism has been widely recognized by the accounting profession. However, the accounting goal theories constructed on it is still "the product of inductive method", lack a deductive premise. Moreover, the boundary of accounting information disclosure although contains three major market systems under the goal theory, but it mainly takes the securities’ virtual capital markets as a start in practice. Aiming at the above issues, based on the economic mechanism, this article studies the boundary of accounting information disclosure and its expanding issues. And, mainly using the deductive method and according to the inherent logistic relationships between the elements of external accounting theory, this paper is trying to make a improvement for the present financial accounting conceptual framework. Looking from the history, the vicissitudes of economic mechanism system pattern has decided the historical path of the accounting model’s vicissitudes; and, looking from the reality, any economic mechanism inherently has "the information quality" characteristic; Thus, accounting model may understand as a relatively independent information processing way under the economic mechanism, and, we can take the accounting information’s economic mechanism attribute as the logistic start of accounting model’s research to build the accounting information’s value model. The external accounting goal under the market mechanism orientation pattern can be defined as the followings: its elementary object is to provide accounting information which is helpful for capital pricing; its specific objectives is contribute to:①financing decision,②investment decision,③achieving the goal what is administering the moral hazard behavior and adverse selection behavior of the enterprise’s and enterprise master’s behavior,④improving the owned capital’s allocative efficiency and productivity efficiency; and, its ultimate objective is to promote the achievement of market mechanism’s efficiency. Based on the market mechanism attribute of external accounting information’s, its principal quality characteristic is "fair and just", and, under this framework, we can ulteriorly infer the external accounting information quality characteristic’s structure. Based on the modern enterprise theory, the enterprise organizational mechanism in which "two powers" are not completely separated inherently has bigger weak-minded incentive cost. This is precisely the theoretical basis of pay report form information disclosure. According to the market price mechanism theory, the monopolistic market price mechanism inherently has the characteristics of enterprise organizational mechanism in which similarly exist the actual problem of a serious deficiency in "information content". This is precisely the theoretical basis of cost report form information disclosure.更多还原