会计准则的产生与制定权归属的经济学解释——来自企业所有权理论的观点

本文从新制度经济学的企业所有权理论出发,对会计准则的产生及其制定权的归属提出经济解释。会计准则的产生与制定权的归属缘于降低交易费用的需要。为什么可以降低交易费用,有学者从索取权出发进行了分析,本文则从控制权的角度进行了讨论:为了遏制经理的“特定控制权收益”,政府拥有了会计准则的制定权,而经理仅拥有了在会计准则框架内作出会计判断的权力。本文认为控制权角度的解释在以股份公司为主的经济环境中是更加有力的。

The Economic Explanation for the Origin and the Allocation of the Ruling Rights of Accounting Standards

This paper provides an economic explanation for the origin and the allocation of the ruling rights of accounting standards,based on the property theory of New Institutional Economics.The decreasing of exchange cost is the most important reason.But why the accounting standards can decrease the exchange cost? Some scholars analyzed this from the rights of claim,and this paper studies it from control rights.We concludes that the governments have the ruling rights of accounting standards to limit manages' benefit of (special) control rights,and the managers only have the rights to do accounting judgment within the scale of accounting standards.This explanation is more powerful in modern economy with companies.