会计信息相关性与可靠性的分离——基于契约理论的一种解释

文章从企业契约视角解释了会计信息相关性与可靠性分离的原因。企业作为契约而存在,会计系统在企业契约中发挥重要作用。文章通过分析股东—经理管理契约在不同会计信息质量特征下的结果表明,股东、经理在会计信息相关性和可靠性要求上存在冲突,原因在于不同信息质量特征下双方的效用不同。除此之外,借贷契约、公共产品和税收契约、劳务契约以及其他契约的各方主体对会计信息质量要求均存在冲突。正是这些冲突,导致了会计信息相关性与可靠性的分离。

The Divergence of Relevance and Reliability of Accounting Information——An Explanation from Contract Perspective

Using contract theory,this paper explains the divergence of relevance and reliability of accounting information.A firm is Anexus of Contracts,and its accounting plays great role in contracts.The different results of owner-manager contract implementation under different accounting information show that the owner and manager have different preferences to relevance or reliability due to their different utilities under each circumstance.Besides,the contractors of loan contracts,public-tax contracts,and labor contracts have different preferences to accounting information quality.All of these preferences give reasons to the divergence of relevance and reliability of accounting information.