会计稳健性根源探析

利益相关者之间的信息不对称是会计稳健性产生的根本原因。损失函数的不对称包括契约性的和非契约性的。遭受损失的契约方会向管理当局和非契约方寻求帮助以降低其损失,准则制定机构和法律制定机构会分别制定更加稳健的会计准则以及执行严格的法律法规,从而保证处于信息劣势方不发生损失或者降低损失程度。准则以及各项法律法规在一定程度上形成了外部公司治理机制,从而产生了会计稳健性。

Research on the Cause of Accounting Conservatism

The information asymmetry among stakeholders is the essential reason for accounting conservatism.The asymmetry of loss function consists of contractual asymmetry and non-contractual asymmetry.The contractual party suffering loss will seek help from the authorities who will impose more conservative accounting and enforce more restrictive regulations to help to reduce or avoid the loss for parties in information disadvantage.Accounting standards and other regulations to a certain extent forms the external corporate governance mechanism,and the conservative accounting comes into being.