| 会计信息管制的合约分析 |
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| 引用本文： | 彭家生.会计信息管制的合约分析[J].财经科学,2006(11):110-117. |
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| 作者姓名： | 彭家生 |
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| 作者单位： | 云南财经大学计算机科学系,昆明 650221 |
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| 摘 要： | 传统理论构架下的会计信息管制主要强调行政性工具和过程,在一定程度上忽视了管制的合约特征.本文采用合约理论的分析范式,讨论了会计信息管制的合约性质,分析了管制机构和上市公司之间的合约机制,并对现有管制实践进行了评论.
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| 关 键 词： | 会计信息管制 合约原理 合约分析 |
| 文章编号： | 1000-8306（2006）11-0110-08 |
| 收稿时间： | 2006-10-08 |
| 修稿时间： | 2006年10月8日 |
Contract Analysis on the Accounting Information Regulation |
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| Peng Jiasheng.Contract Analysis on the Accounting Information Regulation[J].Finance and Economics,2006(11):110-117. |
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| Authors: | Peng Jiasheng |
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| Abstract: | Under the traditional theoretical framework, the regulation of accounting information focuses on the administrative tools and processes and neglects the contract nature of regulation in certain degree. This article applied theoretical analysis framework of contract to the discussion of the contract nature of regulation of accounting information. It analyzes the contract mechanism between regulators and listed companies and comments on the present regulation practice. |
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| Keywords: | regulation of accounting information contract nature contract principle contract analysis |
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