会计制度制度关联结构研究
本站原创 论文中文摘要：本文对会计制度的研究是从制度经济学等经济学理论出发的。新古典经济学中的交易合约可以用两个变量刻画,即和数量。然而,由于交易费用的存在,现实中的交易合约的运行方式无法达到新古典经济学的结果。交易费用的研究开始于科斯,制度是影响交易费用的重要因素,因此,科斯成为了新制度经济学的创始人之一,制度开始成为了经济分析中的重要变量。虽然制度成为经济学中的重要变量,但是在不同的经济学理论中,有着不同的定义。“直到最近,经济学家满足于对制度只下一个模糊的定义(青木昌彦)”。在会计研究领域,新制度经济学的研究成果得到广泛的引用,在我国有着大量有关新制度经济学在会计领域的文献,但是对制度的定义缺乏统一的认识,使得会计领域中有关制度的研究缺乏统一的基础。“经济学家目前似乎都同意‘制度是重要的’,但是,除非我们对于制度是何物以及它们如何形成有一种共识,否则,认识到制度重要并不能说明什么。(青木昌彦)”。比较制度分析理论中,青木昌彦在博弈论的框架下对制度作出了定义,并对制度的形成,演化,以及制度的多样性等问题作出了分析,成为制度分析的重要范式。本文拟应用比较制度分析框架下的制度内涵,对会计制度的内涵作出分析,在此基础上分析会计领域中的制度间的关联问题,并利用以上结论对我国会计制度演化过程中的制度关联性问题,我国公允价值会计的引入与其它契约间的关联性问题以及国际会计准则趋同中的制度关联性问题作出初步的分析。文章分为六个部分,第一部分为导论,综述本文的研究思路,结构,方法与贡献。第二部分介绍了本文将要涉及的相关理论与概念,为下文立下基础。第三部分在上述理论基础上,对会计制度及其与社会经济制度的关联关系进行分析,并建立相应的理论模型。第四,五,六部分是应用第三部分所得到的相关模型和理论框架对现实中的相关问题作出分析,得到一些结论和建议。具体内容概括如下：在第一章的总述和第二章的理论基础之后,从第三章开始,本文对会计制度的内涵作出了分析,认为会计制度分为两个层次,第一个层次指“管理者向所有者作出会计报告,以及决策有用观下,管理者向资本市场的投资者作出会计报告”,这是会计报告制度,它是为了维系委托关系和资本市场的各种显性和隐性契约关系而发展出来的制度。第二个层次是指管理者生产会计信息的方式,即会计处理规则,包括会计准则等内容,它是为了协调所有者和投资者对会计信息的理解和预期而发展出来的制度,会计处理规则作为制度的有效性将直接影响着会计报告制度作用的发挥。本文将在博弈论框架下对以上两种制度作出分析。本文在以上有关会计制度的定义的基础上对会计制度与其它各种社会经济制度的关联关系作出分析。交易域中的博弈各方在经济交易中逐渐形成交.易契约关系。政治域中博弈各方形成了各种政治制度,在此基础上将强烈地影响着国家的经济交易方式和经济行为中的交易契约。而会计契约是在维系某些重要的交易契约的基础上产生的。因此,可以建立起有关政治制度,经济制度和会计制度间的关联结构关系。第四章中,在有关会计制度的定义和会计制度与其它社会经济制度的关联结构的分析框架下,本文对我国会计制度从计划经济体制到市场经济体制的发展过程中的演进进行了分析,得到以下结论。制度间共时关联的相关问题：(1)计划经济体制下,交易域中各种市场经济契约的缺乏导致无法形成真正的会计制度。市场经济体制的确立,各种交易契约的完善,才带来了会计制度的建立和稳定。反映了交易制度和会计制度的共时关联。(2)我国经济体制改革中交易域的强制性变迁与诱导性变迁的特征同时体现在了会计域中会计制度的变迁特征上。反映了政治域中政治制度对交易制度和会计制度的共时关联。(3)国有银行主导型融资制度与计划经济体制时期的经济制度有很大关系,在一定程度上反映了我国交易制度的演进中的路径依赖,而这种特殊的银企债券契约关系和国有企业产权缺失的产权契约关系一定程度上导致了我国国有企业会计制度的不稳定性,反映了我国会计制度演变过程中与历史制度的历时关联与同债券契约以及产权契约等经济制度间的共时关联。(4)市场经济体制建立时期,会计处理规则的不完善性对经济改革的影响体现了会计制度与经济制度间的共时关联,体现在市场经济建立时期会计处理规则对职工持股改革的影响。(5)我国计划经济时期的意识形态对资本市场改革中所引致的会计制度改革的成本有着重要影响。体现了政治制度,经济制度和会计制度的共时关联性。制度间历时关联的相关问题：我国会计制度的历时关联即路径依赖性,体现在我国多种企业会计制度向统一的会计制度和会计准则统驭下的企业会计制度演变的过程中。在第五章中,我国公允价值会计的引入的背景下,本文利用资本市场中的相关数据对我国现阶段的不同经济契约关系下上市公司对公允价值的不同偏好进行了描述性统计分析。在此基础上得到以下初步结论：(1)由于公允价值会计是建立在较为完善的市场经济中,在我国市场经济制度已经确立但并不完善的情况上,我国的会计准则只能审慎地引入公允价值。(2)我国的市场经济体制是多种所有制并存的市场经济,不同的所有制形式对公允价值的偏好不同,其中国有股中国有法人股对公允价值的偏好最高,国有股中国家股对公允价值偏好其次,非国有股对公允价值偏好最低。(3)债券契约对公允价值的偏好也有明显影响,随着长期负债率的提高,公允价值偏好逐渐提高。最后,在第六章中,本文对国际会计准则趋同与各国制度的多样性间的相互关系进行了初步的分析。认为国际会计准则趋同带来各国收益的同时增加,但是收益的分配偏向于资本市场发达,话语权充分的国家,国际会计准则将向这些国家已有的会计制度倾斜,而由于会计制度与其它社会经济制度的共时关联性,将带来其它国家的某些经济制度向这些国家的靠拢。本文的研究意义在于希望通过用比较制度分析中制度的含义以及思想对会计制度与其它社会经济制度间关联结构的研究,对我国会计制度与国际接轨过程中的制度适应性问题以及国际会计准则趋同与各国社会经济制度多样性的矛盾等提供一些初步理论与研究思路
Abstract（英文摘要）： In the Neo-classical economics, trade agreements can be characterized by two variables, namely, price and quantity. However, due to the presence of transaction costs, the transaction contract operation mode in the real world can not reach a new classical economics results. Transaction costs of research began in Kos. The system is an important factor affecting transaction costs, therefore, Kos has become one of the founders of the new institutional economics. Since then the institution has started to become an important variable in economic analysis.Although the institution has become an important variable in economics, in a different economic theory, institutions he different definitions. "Until recently, economists are satiied to a vague definition of institution (Masahiko Aoki)." In the accounting field of study of our nation, new institutional economics are widely quoted and there are a lot of new institutional economics literature in the field of accounting, but there is not a unified understanding of the definition of institution, making the accounting field of study of the institution lack of a uniform basis. "The Economists seem to agree that ’institution is important’, but unless institution is defined and how they form are known, recognizing the important of institution can be nothing. (Masahiko Aoki)."In the theory of comparative institutional analysis, Masahiko Aoki he been defined the institution in the framework of game theory, and analyzed issues such as institution formation, evolution of institution, and diversity of institution. Comparative institutional analysis has become an important paradigm of institutional analysis. Comparative institutional analysis has been applied to the accounting system analysis in this paper, such as the definition of accounting system,the relevance between accounting system and other social and economical system in China, the interaction between the introduction of fair value accounting and other corporation contractual in China.Finally preliminary analysis will be made in the field of international convergence of accounting standards and the problems associated with diversity of institution in the world.
论文关键词： 比较制度分析；会计报告制度；会计处理规则；经济后果；公允价值；契约；
Key words（英文摘要）： Comparative Institutional Analysis；the accounting reporting system；accounting rules；the economic consequences；fair value；contracts；
Abstract（英文摘要）： In the Neo-classical economics, trade agreements can be characterized by two variables, namely, price and quantity. However, due to the presence of transaction costs, the transaction contract operation mode in the real world can not reach a new classical economics results. Transaction costs of research began in Kos. The system is an important factor affecting transaction costs, therefore, Kos has become one of the founders of the new institutional economics. Since then the institution has started to become an important variable in economic analysis.Although the institution has become an important variable in economics, in a different economic theory, institutions he different definitions. "Until recently, economists are satiied to a vague definition of institution (Masahiko Aoki)." In the accounting field of study of our nation, new institutional economics are widely quoted and there are a lot of new institutional economics literature in the field of accounting, but there is not a unified understanding of the definition of institution, making the accounting field of study of the institution lack of a uniform basis. "The Economists seem to agree that ’institution is important’, but unless institution is defined and how they form are known, recognizing the important of institution can be nothing. (Masahiko Aoki)."In the theory of comparative institutional analysis, Masahiko Aoki he been defined the institution in the framework of game theory, and analyzed issues such as institution formation, evolution of institution, and diversity of institution. Comparative institutional analysis has become an important paradigm of institutional analysis. Comparative institutional analysis has been applied to the accounting system analysis in this paper, such as the definition of accounting system,the relevance between accounting system and other social and economical system in China, the interaction between the introduction of fair value accounting and other corporation contractual in China.Finally preliminary analysis will be made in the field of international convergence of accounting standards and the problems associated with diversity of institution in the world.
论文关键词： 比较制度分析；会计报告制度；会计处理规则；经济后果；公允价值；契约；
Key words（英文摘要）： Comparative Institutional Analysis；the accounting reporting system；accounting rules；the economic consequences；fair value；contracts；