| 会计信息的均衡研究 |
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| 引用本文： | 代金宏. 会计信息的均衡研究[J]. 华东经济管理, 2006, 20(5): 140-144 |
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| 作者姓名： | 代金宏 |
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| 作者单位： | 天津财经大学,天津,300222;天津财经大学,天津,300222 |
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| 摘 要： | 现实的会计信息供给和期望的会计信息需求之间的差距日趋扩大,从根本上理清会计信息供给的动机、会计信息供给的影响因素、约束条件和供给边界等问题具有现实意义和理论意义.我们认为在某个历史时点上,会计信息供给从质和量上都有其特定的边界.相对于无边界的期望会计信息需求而言,我们不得不承认会计信息供给是追随型的,目前需求导向型的会计信息供给模式可以说是会计界无奈又是明智的选择.但改进供给、调控需求,会计信息能实现均衡.
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| 关 键 词： | 会计信息供给 动机 影响因素 约束条件 边界 博弈 均衡 |
| 文章编号： | 1007-5097(2006)05-0140-05 |
| 收稿时间： | 2006-03-15 |
| 修稿时间： | 2006-03-15 |
On Accounting Information Equilibrium |
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| DAI Jin-hong,CAO Yan-dong. On Accounting Information Equilibrium[J]. East China Economic Management, 2006, 20(5): 140-144 |
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| Authors: | DAI Jin-hong CAO Yan-dong |
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| Affiliation: | Tianjin University of Finance and Economics,Tianjin 300222,China) |
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| Abstract: | The gap between the contemporary accounting information supply(AIS) and expected accounting information demand(AID) is larger and larger,basely understanding of motivations,influencing factors and constraining criterions of AIS have its significance practically and theatrically.We conclude that,in a peculiar time and place,AIS has its special boundary from the point of either on quality or on quantity.Regarding to indefinite AID,we have no choice but agree that AID is followed by AIS,which is a wise and a last choice for accountants.But by improving AIS and controlling AID,accounting information can fulfill equilibrium. |
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| Keywords: | AIS motivation influencing factor constraining criterion boundary game equilibrium |
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