会计企业信用的"囚徒困境"与产权基石

会计企业信用是信用体系中不可或缺的重要组成部分,当前发生会计企业信用危机的主要根源在于市场经济制度的不完备性,是"囚徒困境"效应的一种折射.在市场经济还处在不断完善的现阶段,外在的制度约束,特别是产权的明晰与完善,在打破这个困境,维护和重建会计企业信用上显得尤为重要.

The Prisoners' Dilemma of Accounting Credit and the Base of Property Rights

Accounting credit is an indispensable part of the credit system. The present accounting credit crisis originates from the imperfection of the market economy and is a refraction of the "prisoners' dilemma". When the market economy is still at the initial stage of continuous perfection, the restraint of the external system, especially the clarification and perfection of the property rights, is all the more important for breaking the dilemma, defending and rebuilding the accounting credit.