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会计谨慎性原则的经济学分析

时间:2017-09-26 会计毕业论文 我要投稿
毕业论文

会计谨慎性原则的经济学分析
                                                    

摘  要:会计谨慎性原则是针对经济活动中会计的不确定性及风险的存在等因素提出的,它要求人们在会计核算处理上持谨慎小心的态度,以应付纷繁复杂的外部经济环境的变化,将风险损失缩小或限制在较小范围内。作为国际惯例的谨慎性原则在我国财务会计制度改革中1度引起理论界和实务界广泛的争议。谨慎性原则究竟需不需要,如何运用该原则以满足会计契约各方的需求成为人们关注的焦点。于是笔者尝试从经济学角度对这1原则做出另1种相关解释。本文采用博弈论分析的思路,从非合作博弈和合作博弈的角度系统分析了投资者与经营者信息博弈的非合作均衡;所有者与经营者之间的雇佣关系和所有者与债权人的借贷关系所表现出来的合作博弈。本文的结论是:会计契约各方的非合作博弈所表现出来的冲突对谨慎性原则提出了客观要求,而各缔约方的合作博弈则导致了谨慎性原则要求的“纳什均衡”结果。因此,谨慎性原则既是企业内部契约冲突的协调机制,也是会计契约各方博弈均衡的1种制度安排。
关键词:谨慎性原则  会计契约  信息不对称  博弈论  纳什均衡

Economics analysis of Cautious of accounting
 

ABSTRACTS: Cautious of accounting is aim at the business activities amid the fiscal uncertainty and risks of existence etc. the factor suggested, it request the people within the scope of the accounting checks the handle up hold the careful attitude, to cope with the economic environmental variety of numerous and complicated and complicated exterior, lose risk to contract or curb at smaller. Cautious that is the custom international sparks the theories field and the practice field comprehensive disputes once in our country the financial accounting system reform. Cautious needs actually, how make use of that principle to become by satisfying the accounting demand of the contractual everyone the people’s focus of the concern. Hence the writer trial does to this principle from the angle of economics another a kind of correlation interpretation. This literary grace uses the way of thinking of the economics Game theory analyze, from not cooperate the angle systematic analysis of the game and consortium the game the investor and the operator information games cooperate the well balanced not; A lending relation that employs the relation and obliges and investor the consortium game that the performance come out. Textual conclusion is: The contractual everyone of accounting cooperates the game not to propose the objective request to Cautious the conflict that the performance comes out, but each invite the squares consortium game then caused Cautious request of “Nash equilibrium” result. Therefore, Cautious since is the business mechanism of cooperativeness of the internal and contractual conflict is also a kind of system arrangement of the game well balanced of contractual everyone of accounting.
KEYWORDS: cautious   accounting contract   information dissymmetry   game theory   Nash equilibrium

目  录

前言------------------------------------------------------------------------------------1
1、谨慎性原则概述-----------------------------------------------------------------------2
(1)谨慎性原则的含义---------------------------------------------------------------2
(2)谨慎性原则的理解思路-----------------------------------------------------------2
(3)谨慎性原则的意义---------------------------------------------------------------3
2、谨慎性原则存在的基本前提-------------------------------------------------------------3
(1)会计的不确定性-----------------------------------------------------------------3
(2)风险的存在---------------------------------------------------------------------4
3、谨慎性:企业内部契约冲突的协调机制----------------------------------------------------4
(1)企业契约主体的利益冲突---------------------------------------------------------4
1.会计契约履行的经济后果--------------------------------------------------------5
2.企业投资者主观决策------------------------------------------------------------5
3.企业债权人受损严重------------------------------------------------------------6
    4.中介机构诚信缺失--------------------------------------------------------------6
(2)契约主体利益协调与会计谨慎性---------------------------------------------------7
1.会计政策经济后果对契约主体利益的影响------------------------------------------7
2.作为利益冲突协调机制的谨慎性--------------------------------------------------8
4、谨慎性:会计契约各方的博弈均衡结果----------------------------------------------------8
    (1)会计契约各方非合作博弈与谨慎性-------------------------------------------------8
1.非合作博弈概述以及契约主体博弈关系的产生--------------------------------------8
2.会计契约各方的非合作博弈------------------------------------------------------9
3.非合作博弈对谨慎性提出要求:向博弈均衡转化------------------------------------10
    (2)契约主体合作博弈与谨慎性------------------------------------------------------11
1.所有者与经营者的雇佣关系-----------------------------------------------------11
2.所有者与债权人的借贷关系-----------------------------------------------------12
3.合作博弈导致谨慎性结果:“纳什均衡”--------------------------------------------12
结束语---------------------------------------------------------------------------------13
参考文献-------------------------------------------------------------------------------14
英文摘要-------------------------------------------------------------------------------15

前  言

谨慎性原则最初产生于受托责任盛行的19世纪,当时由于会计人员存在强烈的灾难意识,所以当涉及到对不确定事项的估计时,宁愿高估成本费用而不愿高估收入和利润。这1习惯1直延续至今,成为当今财务会计模式下用于指导资产的计价和收益的确定的谨慎性原则。
在我国,《企业会计准则》(以下简称《准则》)第2章第18条规定:“会计核算应当遵循谨慎性原则的要求,合理核算可能发生的损失和费用!薄镀笠祷峒浦贫取罚ㄒ韵录虺啤吨贫取罚┑11条第12项规定:“企业在进行会计核算时,应当遵循谨慎性原则的要求,不得多计资产或收益,少计负债或费用,但不得计提秘密准备!闭馐恰蹲荚颉泛汀吨贫取范曰峒坪怂阒泄岢菇魃餍栽虻1般要求。
然而,目前会计界对会计核算的谨慎性原则的适用性争议颇多。有人认为从决策有用观来看,该原则已经过时了;或者是主张我国目前仍适用传统的谨慎性原则等等。笔者认为,这些观点有1定的正确性,但也难免显得片面。因此,谨慎性原则究竟需不需要,如何运用该原则以满足会计契约各方的需求成为人们关注的焦点。于是笔者希望可以从经济学角度对这1原则做出另1种科学的解释。国外1经济学家认为,“经济学是1门关于我们这个世界的理性选择的学科(the science of rational choice)”,经济学是1种思维方式,或者更准确地讲,经济学是关于理性选择的科学,它在某种意义上不仅解释了某种现象或规则,而且为其改善提供了最有效的伦理指导。因此,在谨慎性原则颇有争议的今天,为了能更深入的了解及认识这1原则,本文将该原则纳入经济学的范畴进行分析。

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