财务会计的信任功能

本文初步论证了财务会计的信任功能。财务会计发挥作用的起因是委托人对代理人的不信任;财务会计信息能够增进委托人对代理人的信任;而财务会计系统能够增进委托人对代理人提供的财务会计信息的信任。财务会计是一个自身构建十分完善的信任机制。在论证财务会计的信任功能之后,本文建立了一个初步的分析框架,将其他信任机制与财务会计联系起来。进一步地,将理论应用于分析制度对财务会计信息的影响,厘清了现有研究中的一些争论。

The Trust Function of Financial Accounting

This paperdemonstrates the trust function of financial accounting.The premise of usefulness of financial accounting is that the principal distrust the agent;financial accounting information can promote the principal’s trust in the agent;and financial accounting system can promote the principal’s trust in the financial accounting information which conducted by the agent.Financial accounting is a trust mechanism which can run very well itself.Then,we attempt to establish a preliminary framework to connect financial accounting and other trust mechanisms.Additionally,we apply above theories to analysis the influence of institution on financial accounting information,and clarify some debates in current researches.