对受托责任本质论和契约本质论的选择

受托责任反映的是一种产权关系,它存在的条件是明确的托付和受托关系,从本质上来讲它是一种契约关系。目前大多数学者都支持受托责任论,但是随着现代企业制度的建立和资本市场的发展,委托人数量的增加,委托代理关系变得模糊、不清晰,受托责任观就失去了存在的前提条件。契约本质论认为会计是作为企业契约推行机制的必要组成部分而存在的,它的基本内涵在于强调一个人在追求和保护自身产权权益的合理性、合法性的同时,应该考虑产权的行使对他人权益的尊重和保护。

On the Choice Between Accountability Theory and Contract Theory

Accountability reflects a property rights relationship, the existing condition of which, as a specific agency relationship, is essentially one kind of contractual relationship. At present the majority of scholars support the accountability theory, but along with the establishment of the modern enterprise system, the development of the capital market, and the increased number of clients, the a gent relationship becomes fuzzy, and thus the accountability has lost its prerequisite. The contract nature theory maintains that accoun ting is an essential part of the enterprise contract mechanism, the basic connotation of accounting is supposed to take into account the re spect and protection of others’rights through exerting the property rights, while stressing the legality and rationality for one to pursue and protect his own rights and interests.