会计信息质量的制度经济学研究
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摘要
我国会计信息质量低劣的现实,不仅损害了广大投资者的利益,甚至己严重阻碍了我国市场经济的健康发展。本文旨在通过对会计信息质量的研究,找寻提高会计信息质量的有效措施。
本文回顾了会计信息质量的国内外研究状况,介绍了会计信息披露质量的理论基础——市场有效性理论,提出会计信息质量必须以会计目标为约束,并参照国际标准,构建了我国层次分明的会计质量标准体系。从制度经济学的角度出发,全面分析了影响会计信息质量的因素,包括会计准则体系的完善程度、企业的契约本质、内部控制制度和外部监督体系,这是本文的创新点之一。由于提高会计信息质量的关键在于解决会计信息产权安排,而通过所有权分享、政府管制和道德三个途径会计信息的产权得以界定,达到了会计信息与所有权配置相对应、提高会计信息质量、促进利益主体合作的目的。会计信息质量不高是信息披露的各利益相关者追求各自最大利益的结果,本文借助博弈论分析了各利益相关者的博弈过程,为制定提高会计信息的对策提供了数学上的支持。阐述了新会计准则的变化及其积极影响,分析了会计准则、产权博弈和会计信息质量的互动关系,这是本文的又一创新点。
基于以上分析,提出了会计信息质量的提高从会计信息的供需两方面、从企业内到企业外的基本思路,致力于会计信息质量控制的基础的健全和完善:建立以完善的制衡机制、激励监督机制和市场机制为基础的公司治理结构,健全和完善内部控制制度,完善会计准则体系,完善会计信息外部监督体系,力求从会计信息的产生、加工和输出整个过程实施质量控制,从而达到提高会计信息质量的目的。
The poor quality of accounting information damages the interests of investors and even has seriously hampered healthy development of China's market economy. This paper focuses on study of the quality of accounting information so as to seek effective measures to improve the quality.
This paper reviews the study situation of quality of accounting information, which is based on the Market Validity Theory. In the light of international standards, China's structured standards system for quality of accounting information is established. From the institutional economics view, the factors of the quality of accounting information are comprehensively analyzed, including the consummate extent of the governance nature of enterprises, the internal control system and external regulation system, which is one of the innovations in the paper. Since the improvement of accounting information quality is the key to resolving property rights of accounting information, and through ownership share, regulation of the government and moral restriction, property rights of accounting information can be defined ,which could improve the quality of accounting information and promote cooperation of the main interests. The poor quality of accounting information is the result of pursuing their own best interests, so we use game theory to analyze the stake holder’s game process so as to provide mathematical support for improvement measures of accounting information quality. Then changes of the new accounting standards and their effective influence are given, interaction among accounting standards, game of property rights and quality of accounting information is analyzed,which is another innovation.
Based on the above analysis, we put forward a basic idea from the both the supply and demand side, from the interior to the exterior of enterprises to improve the quality of accounting information,including establishing a corporate governance structure grounded on incentive mechanism, supervision and market mechanism , improving internal control system, perfecting accounting standards system and improving the external regulation system, striving to control accounting information quality in the entire process of producing, processing and exporting so as to improve the quality of accounting information .
本文回顾了会计信息质量的国内外研究状况,介绍了会计信息披露质量的理论基础——市场有效性理论,提出会计信息质量必须以会计目标为约束,并参照国际标准,构建了我国层次分明的会计质量标准体系。从制度经济学的角度出发,全面分析了影响会计信息质量的因素,包括会计准则体系的完善程度、企业的契约本质、内部控制制度和外部监督体系,这是本文的创新点之一。由于提高会计信息质量的关键在于解决会计信息产权安排,而通过所有权分享、政府管制和道德三个途径会计信息的产权得以界定,达到了会计信息与所有权配置相对应、提高会计信息质量、促进利益主体合作的目的。会计信息质量不高是信息披露的各利益相关者追求各自最大利益的结果,本文借助博弈论分析了各利益相关者的博弈过程,为制定提高会计信息的对策提供了数学上的支持。阐述了新会计准则的变化及其积极影响,分析了会计准则、产权博弈和会计信息质量的互动关系,这是本文的又一创新点。
基于以上分析,提出了会计信息质量的提高从会计信息的供需两方面、从企业内到企业外的基本思路,致力于会计信息质量控制的基础的健全和完善:建立以完善的制衡机制、激励监督机制和市场机制为基础的公司治理结构,健全和完善内部控制制度,完善会计准则体系,完善会计信息外部监督体系,力求从会计信息的产生、加工和输出整个过程实施质量控制,从而达到提高会计信息质量的目的。
The poor quality of accounting information damages the interests of investors and even has seriously hampered healthy development of China's market economy. This paper focuses on study of the quality of accounting information so as to seek effective measures to improve the quality.
This paper reviews the study situation of quality of accounting information, which is based on the Market Validity Theory. In the light of international standards, China's structured standards system for quality of accounting information is established. From the institutional economics view, the factors of the quality of accounting information are comprehensively analyzed, including the consummate extent of the governance nature of enterprises, the internal control system and external regulation system, which is one of the innovations in the paper. Since the improvement of accounting information quality is the key to resolving property rights of accounting information, and through ownership share, regulation of the government and moral restriction, property rights of accounting information can be defined ,which could improve the quality of accounting information and promote cooperation of the main interests. The poor quality of accounting information is the result of pursuing their own best interests, so we use game theory to analyze the stake holder’s game process so as to provide mathematical support for improvement measures of accounting information quality. Then changes of the new accounting standards and their effective influence are given, interaction among accounting standards, game of property rights and quality of accounting information is analyzed,which is another innovation.
Based on the above analysis, we put forward a basic idea from the both the supply and demand side, from the interior to the exterior of enterprises to improve the quality of accounting information,including establishing a corporate governance structure grounded on incentive mechanism, supervision and market mechanism , improving internal control system, perfecting accounting standards system and improving the external regulation system, striving to control accounting information quality in the entire process of producing, processing and exporting so as to improve the quality of accounting information .
引文
[1] Brian J. Bushel and Christian Leuz, Economic Consequences of SEC Disclosure Regulation, the Wharton Financial Institutions Center, 2003
[2] LLENG and YTMak,Corporate Governance and Voluntary Disclosure,Journal of Accounting and Public Policy , 2003(22)
[3]AICPA: Improving Business Reporting: A Custom Focus, 1995
[4]] Financial Accounting Standards Board (FASB), Statement of Financial Accounting concepts (SFAC) N o.2, American, Qualitative Characteristics of Accounting Information, 1980
[5] Financial Accounting Standards Board (FASB), Using Cash Flow Information and Present Value in Accounting Measurements (SFAC) No.7, American, Qualitative Characteristics of Accounting Information, 2 000
[6]Mark Bagnoli, Susan G .Watts, The Effect of Relative Performance Evaluation on Earnings Management: a Game-theoretic Approach,Journal Of Accounting and Public Policy, 2000
[7]James Friedman , Game Theory With Applications to Economics , Oxford University Press, 1999
[8]Joshua Ronen, Varda (Lewinstein) Yaari, Incentives for Voluntary Disclosure, Journal of Financial Markets, 2001
[9]Gregory J.Jonas, Jearinot Blancher, Assessing Quality of Financial Reporting, Accounting Horizons, 2000
[10]Matthew Greco, the Care and Feeding of Institutional Investors, Investor Relation Business, 1998
[11]石涛,我国上市公司年度会计信息披露制度研究,硕士学位论文,江苏大学,2005
[12]王巧霞,我国上市公司会计信息披露质量研究,硕士学位论文,武汉科技大学,2005
[13]张帆,上市公司会计信息披露制度研究,硕士学位论文,天津财经大学,2005
[14]徐志群,我国上市公司信息披露机制研究,硕士学位论文,天津大学,2005
[15]郭云,中国证券市场会计信息质量研究,硕士学位论文,山东大学,2003
[16]张冰,宋敏,从有效市场理论看我国会计信息披露体系的建立,知识经济, 2006(5)
[17]吴联生,有效市场理论与上市公司会计信息披露,湖北财税,2000(6)
[18]张国艳,影响会计信息质量的因素与对策,内蒙古科技与经济,2003(12)
[19]谢裴清,试论影响会计信息质量的因素,中国农业会计,2004(3)
[20]刘娜,我国上市公司治理结构与会计信息质量的互动关系研究,硕士学位论文,北京化工大学,2005
[21]杨文国,内部控制对会计信息质量的影响分析,硕士学位论文,东北大学,2006
[22]陈通,宏微观经济学,天津:天津大学出版社,2004.247～294
[23]肖仲民,会计信息披露的外部性分析,上海会计,2001(6)
[24]邓小洋,会计信息披露的经济学思考,财经理论与实践,1999,20(100)
[25]黄文锋,论会计准则的经济后果,财经理论与实践,2003,24(123)
[26]丹尼尔·F·史普博,管制与市场(余晖、何帆、钱家骏等译),上海:上海人民出版社,1999.55～63
[27]梅世强,会计信息市场规制研究,博士学位论文,天津大学,2007
[28]杜兴强,会计信息的产权问题研究,大连:东北财经大学出版社,2002.140～173
[29]苏强,企业合约中会计信息产权的性质、功能及制度变迁分析,湖北经济学院学报,2006,4(2)
[30]朱启明,肖省成,刘灿辉,会计信息产权和会计信息质量,湖南税务高等专科学校学报,2002,15(5)
[31]毕秀玲,政府会计监管论,厦门:厦门大学出版社,18～73
[32]崔学刚,上市公司财务信息披露:政府功能与角色定位,会计研究,2004(1)
[33]麻季文,上市公司会计信息披露的经济学分析及治理研究,硕士学位论文,2005
[34]王歆,会计信息披露各关联方关系的博弈分析,硕士学位论文,武汉理工大学,2005
[35]刘春,尧晓英,经营者提供失真会计信息的博弈分析及建议,事业会计,2004(6)
[36]王建新,会计准则用户的博弈分析,财经研究,2002,28(12)
[37]田守刚,孔研,会计信息披露利益相关者的博弈分析,决策研究,2006(5)
[38]贾茜,孙红梅,浅论注册会计师行业的监管模式,会计之友,2006(10)
[39]叶晓娟,徐新岳,我国注册会计师审计监督博弈研究,商场现代化,2006(8)
[40]郑庆华,赵耀,齐兆振等,新旧会计准则差异比较与分析,北京:经济科学出版社,2006.5～11
[41]马学国,新会计准则与原会计准则的比较,会计之友,2006(3)
[42]乔晓洁,论我国会计准则与国际会计准则的差异及发展,运城学院学报,2005,23(3)
[43]陆子平,王晓莹,对新会计准则公允价值观的思考和展望,改革与战略,2006(10)
[44]徐经长,姚淑瑜,毛新述,会计标准的国际协调—基于净利润、净资产双重披露差异的实证研究,北京:人民大学出版社,2003.391～402
[45]牛建军,王立彦,北京大学会计学术论坛——会计准则质量与谨慎性分析,北京:北京大学出版社,2006.6～9
[46]丁恒花,李恒,刍议会计准则对会计信息披露的影响,科技文汇,2006(11)
[47]江军,潘林,试议实施新会计准则的积极作用,湖北经济学院学报,2006,3(11)
[48]王孝英,对新准则与会计信息质量的思考,新疆财会,2006(4)
[49]张民,上市公司会计信息失真的原因及对策研究,硕士学位论文,湖南大学,2005
[2] LLENG and YTMak,Corporate Governance and Voluntary Disclosure,Journal of Accounting and Public Policy , 2003(22)
[3]AICPA: Improving Business Reporting: A Custom Focus, 1995
[4]] Financial Accounting Standards Board (FASB), Statement of Financial Accounting concepts (SFAC) N o.2, American, Qualitative Characteristics of Accounting Information, 1980
[5] Financial Accounting Standards Board (FASB), Using Cash Flow Information and Present Value in Accounting Measurements (SFAC) No.7, American, Qualitative Characteristics of Accounting Information, 2 000
[6]Mark Bagnoli, Susan G .Watts, The Effect of Relative Performance Evaluation on Earnings Management: a Game-theoretic Approach,Journal Of Accounting and Public Policy, 2000
[7]James Friedman , Game Theory With Applications to Economics , Oxford University Press, 1999
[8]Joshua Ronen, Varda (Lewinstein) Yaari, Incentives for Voluntary Disclosure, Journal of Financial Markets, 2001
[9]Gregory J.Jonas, Jearinot Blancher, Assessing Quality of Financial Reporting, Accounting Horizons, 2000
[10]Matthew Greco, the Care and Feeding of Institutional Investors, Investor Relation Business, 1998
[11]石涛,我国上市公司年度会计信息披露制度研究,硕士学位论文,江苏大学,2005
[12]王巧霞,我国上市公司会计信息披露质量研究,硕士学位论文,武汉科技大学,2005
[13]张帆,上市公司会计信息披露制度研究,硕士学位论文,天津财经大学,2005
[14]徐志群,我国上市公司信息披露机制研究,硕士学位论文,天津大学,2005
[15]郭云,中国证券市场会计信息质量研究,硕士学位论文,山东大学,2003
[16]张冰,宋敏,从有效市场理论看我国会计信息披露体系的建立,知识经济, 2006(5)
[17]吴联生,有效市场理论与上市公司会计信息披露,湖北财税,2000(6)
[18]张国艳,影响会计信息质量的因素与对策,内蒙古科技与经济,2003(12)
[19]谢裴清,试论影响会计信息质量的因素,中国农业会计,2004(3)
[20]刘娜,我国上市公司治理结构与会计信息质量的互动关系研究,硕士学位论文,北京化工大学,2005
[21]杨文国,内部控制对会计信息质量的影响分析,硕士学位论文,东北大学,2006
[22]陈通,宏微观经济学,天津:天津大学出版社,2004.247～294
[23]肖仲民,会计信息披露的外部性分析,上海会计,2001(6)
[24]邓小洋,会计信息披露的经济学思考,财经理论与实践,1999,20(100)
[25]黄文锋,论会计准则的经济后果,财经理论与实践,2003,24(123)
[26]丹尼尔·F·史普博,管制与市场(余晖、何帆、钱家骏等译),上海:上海人民出版社,1999.55～63
[27]梅世强,会计信息市场规制研究,博士学位论文,天津大学,2007
[28]杜兴强,会计信息的产权问题研究,大连:东北财经大学出版社,2002.140～173
[29]苏强,企业合约中会计信息产权的性质、功能及制度变迁分析,湖北经济学院学报,2006,4(2)
[30]朱启明,肖省成,刘灿辉,会计信息产权和会计信息质量,湖南税务高等专科学校学报,2002,15(5)
[31]毕秀玲,政府会计监管论,厦门:厦门大学出版社,18～73
[32]崔学刚,上市公司财务信息披露:政府功能与角色定位,会计研究,2004(1)
[33]麻季文,上市公司会计信息披露的经济学分析及治理研究,硕士学位论文,2005
[34]王歆,会计信息披露各关联方关系的博弈分析,硕士学位论文,武汉理工大学,2005
[35]刘春,尧晓英,经营者提供失真会计信息的博弈分析及建议,事业会计,2004(6)
[36]王建新,会计准则用户的博弈分析,财经研究,2002,28(12)
[37]田守刚,孔研,会计信息披露利益相关者的博弈分析,决策研究,2006(5)
[38]贾茜,孙红梅,浅论注册会计师行业的监管模式,会计之友,2006(10)
[39]叶晓娟,徐新岳,我国注册会计师审计监督博弈研究,商场现代化,2006(8)
[40]郑庆华,赵耀,齐兆振等,新旧会计准则差异比较与分析,北京:经济科学出版社,2006.5～11
[41]马学国,新会计准则与原会计准则的比较,会计之友,2006(3)
[42]乔晓洁,论我国会计准则与国际会计准则的差异及发展,运城学院学报,2005,23(3)
[43]陆子平,王晓莹,对新会计准则公允价值观的思考和展望,改革与战略,2006(10)
[44]徐经长,姚淑瑜,毛新述,会计标准的国际协调—基于净利润、净资产双重披露差异的实证研究,北京:人民大学出版社,2003.391～402
[45]牛建军,王立彦,北京大学会计学术论坛——会计准则质量与谨慎性分析,北京:北京大学出版社,2006.6～9
[46]丁恒花,李恒,刍议会计准则对会计信息披露的影响,科技文汇,2006(11)
[47]江军,潘林,试议实施新会计准则的积极作用,湖北经济学院学报,2006,3(11)
[48]王孝英,对新准则与会计信息质量的思考,新疆财会,2006(4)
[49]张民,上市公司会计信息失真的原因及对策研究,硕士学位论文,湖南大学,2005