论会计管制与会计制度弹性

企业的契约本质决定了会计作为制造共同知识和控制机制在企业实施的必然性.信息不对称与机会主义等促使企业实施会计管制.囿于环境的复杂性、不完全信息和有限理性等,会计管制制度必须具有弹性.会计制度弹性空间作为公共区域,必然存在攫取租金的机会主义行为.计算并披露会计制度弹性信息有助于降低信息不对称,提高市场效率.

Accounting Regulating and Flexibility of Accounting Regulation

The contractual essence of the enterprise causes accounting implement be necessary as accounting is a mechanism to produce common knowledge and control.Asymmetry information and opportunism urge to apply accounting regulation. Because of environmental complexity,imperfect information and limited rationality,accounting regulation system has flexibility and the flexibility is a public domain in which the opportunism behavior for rent exists inevitably.It will contribute to reducing the information asymmetry and advance market efficiency by measuring and disclosing information on accounting flexibility.