| 会计稳健性的形成机制及其经济后果：基于契约视角的一项理论分析 |
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| 引用本文： | 张宏亮.会计稳健性的形成机制及其经济后果：基于契约视角的一项理论分析[J].贵州大学学报(社会科学版),2009,27(3):11-15. |
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| 作者姓名： | 张宏亮 |
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| 作者单位： | 北京工商大学,商学院,北京,100048 |
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| 基金项目： | 国家社科基金项目"会计信息质量与投资者保护效果研究"，财政部重点会计课题项目 |
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| 摘 要： | 本文基于契约视角，探讨了会计稳健性的几种计量模式，从各契约方的冲突、博弈和力量的均衡，以及影响契约签订和执行的内外环境等方面分析了推动稳健性形成的机制，最后分析了稳健性经济后果。研究结论对于会计准则制定、完善、实施监管及进一步研究会计信息的投资者保护功能具有重要的理论和实践意义。
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| 关 键 词： | 会计稳健性 契约 投资者保护 |
The Formation of Mechanism of Accounting Conservatism and Its Economical Results: A Theoretical Analysis of the Contract Perspective |
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| ZHANG Hong-liang.The Formation of Mechanism of Accounting Conservatism and Its Economical Results: A Theoretical Analysis of the Contract Perspective[J].Journal of Guizhou University(Social Science),2009,27(3):11-15. |
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| Authors: | ZHANG Hong-liang |
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| Institution: | ZHANG Hong-liang (Business School, Beijing Technology and Business University, Beijing, 100048, China) |
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| Abstract: | The present paper discusses several measurement models of accounting conservatism based on the contract perspective, and analyzes the formation of mechanism of conservatism from the aspects of stakeholders＇ conflict, power balance and environment that influences the assignment and accomplishment of the contract. Finally, the paper analyzes the economic results of conservatism＇s application. The conclusions have great theoretical and practical significance for the establishment, improvement and supervision of accounting standards and further study on the protection of investors. |
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| Keywords: | conservatism contract protection of investor |
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