会计准则的性质:多视角的理论评述

围绕会计准则的性质,从管理学和经济学两个视角进行诠释,试图通过会计准则性质的全新和全面释义,求解会计准则的管理意义和经济价值,并进一步为会计准则的后续研究提供新的命题与研究路径。从九个角度给出了会计准则性质的确认,研究认为:会计准则是一种经济规制(历史观)、是一组分配标准(经济后果观)、是一种平衡机制(企业定价观)、是一种决策和制衡机制(公司治理观)、是一种博弈均衡制度(博弈观)、是一种产权制度(产权观)、是一种契约装置(信息观)、是一种公共物品(公共选择观)、是一种评价利益关系的风险配置(契约观)。

The Nature of Accounting Standards: Theoretical Review from Multi-views

This paper interprets the nature of accounting standards from the perspective of management and economics in order to solve the management significance and the economic value of the accounting standards,and provide new proposition and path study for the follow-up studies.This paper confirms the nature of the accounting standards from nine angels.The research is said that the accounting standards is an economic regulatory system(historical view),a group of allocation criteria(economic consequence view),a balancing mechanism(enterprise pricing view),a decision-making and checks and balances(corporate governance view),a game balanced system(game view),a system of property rights(property rights view),a contract unit(information view),a public goods(public choice view),a risk evaluation of the relationship of the interests configuration(lease view).