会计域秩序与会计信息规则性失真

会计信息质量问题是一个需要着重研究的重大问题。论文从利益相关者的利益冲突与协调的角度进行分析 ,认为会计域秩序是利益相关者的利益冲突与协调的结果 ,会计信息真实与否只能相对于特定的会计域秩序而言。而后 ,论文结合知识的相对性和理性的有限性等两方面对会计规则的制定进行分析 ,认为会计信息的规则性失真是客观存在的 ,并认为提高会计规则质量的途径在于建立一种机制 ,以尽可能随时了解动态的会计域秩序 ,以运用会计理论界和会计实务界的尽可能多的人的知识。论文最后对美国和我国会计规则的制定进行分析 ,并提出改进我国会计规则质量的措施。

Accounting Order and Rule Distortion of Accounting Information

The accounting information quality of accounting rules is an imprtant question to be resolved.Based o nthe analysis of the Conflict and Harmonization of Interest among the Stakeholders (CHIS),this paper considers that accounting order is the outcome of CHIS.The truth of accounting information is relative to the special accounting order.Rule Distortion of Accounting Information (RDAI) exists objectively because knowledge is relative and the human's rationality is bounded.To improve the quality of accounting rules,a mechanism should be set up through which accounting order can be known timely and more knowledge can be used.This Paper also analyses the establishment of accounting ruless in USA and China,and brings forward some measures to the improvement of the accounting rules' quality in China.