会计失信、信誉资本与会计诚信产权安排

现代企业是一组契约关系的联结，企业签约主体包括物质资本所有者和人力资本所有者。由于物质资本的专用性特征使其加入企业契约后存在退出障碍，经营者人力资本的专有性决定其可以利用专有性特征而对物质资本所有者“敲竹杠”，这样会计信息失真不可避免。会计诚信的实现必须确立经营者人力资本的诚信产权安排，使会计契约在最大范围内实现自我履行。

Accounting Fraud, Reputation Capital and Accounting Integrity Arrangements

The modern firm is a nexus of contracting relationships which contains the owners of material capital and humanity capital.For the specificity and the obstacle of drawing from the enterprise of material assets,the personal capital can hold up the owner of material capital,and this inevitably makes its accounting information distorted.We must establish the arrangement of integrity property for humanity capital and strengthen incentives for accounting integrity property to realize a self-fulfillment in the in...