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两种基本财务会计信息需求与供给的矛盾和协调
引用本文:王华,张程睿.两种基本财务会计信息需求与供给的矛盾和协调[J].会计研究,2005(9):3-7.
作者姓名:王华  张程睿
作者单位:暨南大学管理学院会计系,510632
摘    要:投资者为满足决策需要和增强契约有效性产生了两种基本的信息需求,即有关公司未来业绩和风险的信息和与经理努力程度高度相关的业绩衡量信息。现实环境的财务会计无法同时在一份报告中完美地提供上述信息,对两种基本信息需求的权衡和报告成为经理利益驱动的会计选择结果。管制和准则在一定程度上协调了投资者和经理之间的会计信息的供需矛盾。认识我国当前的财务会计及其报告的环境,对会计研究者和准则制定者来说都具有重大的意义。

关 键 词:信息不对称  逆向选择  道德风险  信息需求与供给  准则制定

The Inconsistency and Harmonization Between Two Basic Demands for Financial Accounting Information and the Supply--Based on the Analysis of Asymmetric Information Environment
Wang Hua,Zhang Chengrui.The Inconsistency and Harmonization Between Two Basic Demands for Financial Accounting Information and the Supply--Based on the Analysis of Asymmetric Information Environment[J].Accounting Research,2005(9):3-7.
Authors:Wang Hua  Zhang Chengrui
Abstract:Because of information asymmetry,Investors face adverse selection and moral hazard.To make investment decision and improve the validity of contracts,investors demand two basic kinds of financial accounting information,which are about the firm's future value and risk and performance measurement highly related to the manager's effort.However,the financial accounting in reality can't perfectly provide the two kinds of information simultaneously in one report,balancing the two information demands and reporting becomes the results of managers' accounting choice for interest incentive.Governance and standard of accounting may harmonize to some extent the inconsistency between the investor's demand and manager's supply for accounting information.It is significant for both accounting researchers and standard setting body to understand the financial accounting and its reporting environment.
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