受托责任下会计信息供需探析

会计信息反映企业价值运动的可计量的一种经济信息,是具有经济后果的。在新会计准则已明确会计报告以使用人为目标的受托责任下,会计信息需求就成为会计信息系统运行的重要依据。但作为信息提供方的管理当局,必然是维护自身的经济及社会利益最大化,有背离受托责任的强烈动机。为此,运用博弈论方法对博弈均衡进行推导,进而为量化规范上市公司会计信息供给以及对其监管问题提供依据。

The Demand & Supply of Accounting Information under Fiduciary Duties

Accounting information is a kind of measurable information that can reflect the movement of enterprise value and have economic results.The New Accounting Criterion has pointed out a situation that the accounting reports under the fiduciary duties which aim at the users,the demand of accounting information has been an important basis for accounting information system running.However,as the administrator of information suppliers,it must work for its own economic and social benefit maximization.So it has strong motivation to deviate from the fiduciary duties.With Game Theory to deduce the Game Equilibrium,the paper offers the basis for the supervision of accounting information supply of listed companies.