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实施会计管制。由于环境复杂性、不完美信息和有限理性等原因,会计管制制度具有弹性,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 Control and Elasticity of Accounting System

The nature of enterprise contract decides the necessity to implement accounting system as creating common knowledge and control mechanism inside enterprise. Information asymmetry and opportunism urge to implement accounting control. Because of complex environment, imperfect information and bounded rationality, accounting control system takes on elasticity. And elastic space of accounting system, as public space, necessarily indicates opportunism deeds to capture rent and calculates and discloses elastic information of accounting system, which is helpful to lower information asymmetry and raise market efficiency.