会计信息质量的产权博弈分析——基于相关性与可靠性的均衡视角

会计信息的相关性和可靠性是会计信息质量最重要的两个特征,这两个质量特征的均衡既可以通过产权理论进行分析,也可以利用均衡制度理论进行分析。其实,我国新的会计准则中广泛地引入公允价值的计量模式,本身就很好地说明了相关性和可靠性是可以兼容的,当然这种兼容是建立在会计信息计量和揭示路径不断变革基础之上的,使之更好地满足信息使用者的决策需求。

An Analysis of the Accounting Information Quality by Property Right and Game Theory

Relevance and reliability of accounting information are the two most important characteristics of accounting information quality.We could discuss the equilibrium of these quality characteristics by the theory of property right and game theory.Actually the introduction of fair value computation model in the new accounting standards of China shows that we could realize relevance and reliability of accounting information at the same time.In order to satisfy the decision-making demand of accounting information users,we should try hard to improve the measurement and disclosure of accounting information.