会计诚信契约的理论框架与实现机制研究

会计诚信是一项非正式制度安排，一种隐含契约，也是企业契约主体之间的信任关系表现。按信任的来源分类，会计诚信可以分为基于制度的会计诚信、基于契约的会计诚信与基于信誉的会计诚信三种。提高会计信息质量必须从制度、契约和信誉三方面加强会计诚信契约的履约机制建设。

A Study of the Theories and Practice of Contracts on Accounting Honesty

Accounting honesty is a hidden contract beyond the accounting system. It embodies the mutual trust between contract parties. Judging from the sources of trust, accounting honesty can be clarified into three types: accounting honesty based on accounting system, accounting honesty based on contracts and accounting honesty based on reputation. To improve the quality of accounting information, measures should be taken to guarantee the fulfillment of accounting honesty contracts in terms of establishing a perfect accounting system, signing strict contracts and establishing a good reputation.