试论企业会计信息产权博弈

企业是一系列契约关系的结合,会计信息依附于企业而存在,企业与会计信息的关系实质上是企业利益相关者间对会计信息的博弈。由于会计信息外部性的存在,意味着利益相关者可能会因会计信息供求而产生冲突,解决该冲突必然要求明确双方对会计信息的产权,会计信息产权交易费用的存在,奠定了会计信息产权博弈基础,这种博弈依赖于会计信息的管制和伦理道德产生,缓冲其负外部性效应。契约关系、管制、伦理道德,对会计信息产权博弈均衡有一定的功效,但要使会计信息利益相关者达到会计信息产权博弈均衡,建立一套科学、完善的“共同治理”与“相机治理”有机结合的机制势在必行。

Game of property rights of corporate accounting information

the corporation is combination of a series of contracts and has accounting information. The relationship between the corporation and accounting information is actually the game to accounting information among the stakeholders. The existence of exterior nature of accounting information means that the stakeholders can have conflicts because of its supply and demand. And the only way to solve the problem is to make clear the property rights of accounting information. The dealing expense of property rights of accounting information establishes the base for game of proper rights of accounting information. The game comes into being because of the controlling and ethic of accounting information and can reduce effects of its negative nature of exterior. The contracts, controlling and ethic works in some degree to game balance of the property rights of accounting information, but it is necessary and urgent to establish a scientific and perfect mechanism of co-governance and contingent governance for the accounting information stakeholders to achieve the game balance of the property rights.