企业会计人员管理体制创新及现实选择
本站原创 论文中文摘要：企业是一组利益相关的个体或团体的“契约组合体”，在企业这个契约组织中，存在着多重委托关系。现代的企业中至少存在着以下几重委托关系：所有者和经营者之间、经营者和职工（包括会计人员）之间、国家和企业之间、债权人和企业之间等。而“契约”中的利益相关者都是“有限的理性经济人”，为了实现自己的利益最大化，不会做损害自己利益的事。都想从企业这个“契约组合体”中获取自己的最大利益，哪怕是损害其他相关者的利益。每个相关者利益的实现关键在于决策，决策的基础又在于信息拥有的数量和质量。而利益相关者决策所需要的信息绝大部分是会计信息，会计信息是“契约”中各个利益相关者决策的基础，每个利益相关者都想获取真实且相关的会计信息。因此，会计信息是协调企业利益相关者的产物，会计信息的质量也就成了“契约”中的一个关键性的问题。近年来，会计信息失真现象越来越严重，严重影响了一个国家或地区的经济发展。已经引起了立法机关、政府、投资者、社会公众以及会计界人士的强烈关注，在一定意义上已经超越了会计范畴而演变为一个备受关注的社会问题。关于会计信息失真的原因，在会计理论界有大量的研究，会计理论界和实务界也找出了各种各样的原因和治理措施。比较有代表性的是“三原因论”即“违法性失真、规范性失真和技术性失真”，也有“二原因论”即合法性失真和违法性失真。会计信息是会计人员的“劳动产品”，会计信息的质量的高低与会计人员的行为有着很大的关系。<WP=3>会计信息违法性失真是指会计人员“蓄意”或“故意造成会计信息失真”的行为，是会计信息的程序性失真。有其客观和主观原因：客观性原因是市场经济制度的不完善为会计信息违法性失真提供了环境条件。主要包括：市场运行过程中的人为因素大量存在、市场管理者及监督者的非理性行为、市场参与者的非市场经济意识、我国硬性法律制度的“软约束”；主观性原因是会计信息提供者的“有限理性”。主要包括：经营者利益与所有者的利益不一致、经营者约束机制失灵、经营者激励机制的不合理、企业的内部控制制度失效等等。但会计违法性失真主要在于主观原因，主观中最为重要的因素是会计人员受利益驱使而造成的，会计人员的利益受到多方面的影响，受到最大影响的是委托人的目标。会计人员选择违法的会计程序是有其利益目的的，会计人员素质不高是一种推脱责任的措辞，会计人员的委托人为何不委托素质高的人，却要委托素质低的人，难道就没有素质高的会计人员吗？再者，会计人员为了自己工作，为何不提高自己的素质？所以，会计信息违法性失真是会计人员受到利益的驱使而导致的会计信息程序性失真。合法性失真或者规范性失真及技术性失真实际上是一种会计信息结果性失真。其客观原因在于会计理论的不完善性、会计准则和会计制度的可选择性；其主观原因在于会计人员的选择的取向。会计理论的完善是个相对概念，永远没有一个人们认为是最完善的理论；会计准则和会计制度本身是众多不同利益人的“博弈”的结果，是一种权利的均衡。所以笔者认为，会计合法性失真主要也在于主观原因，而主观中最为重要的因素还是会计人员受利益驱使而造成的。会计人员为什么要选择对一方有利的会计核算程序，而不选择对另一方有利的会计核算程序？同是一样的企业为什么会有不同的会计核算程序的选择？同是一样的会计核算程序在不同的企业为什么就会造成不同的会计信息效果？这都是会计人员利益的驱使，说到底，是会计人员的委托权的问题。所以，要治理会计信息失真，必须要改变会计人员选择立场；要改变会计人员的选择立场，必须进行会计人员管理体制创新与改革。<WP=4>笔者选择了这一具有现实意义的研究课题，意图就是想通过对会计人员管理体制的创新与改革，以达到降低会计信息的失真度，为经济发展创造一个良好的环境。本文以会计信息失真的现状为出发点，以企业会计人员在会计信息系统中的作用（会计人员是企业利益相关者的利益调节者）为主线，以治理会计信息失真为目的。通过对会计信息系统分析得出，会计信息是协调企业利益相关者的产物，企业会计人员是会计信息的“生产者”，所以，会计信息失真深层次的原因是会计人员的选择立场问题。要治理会计信息失真，必须要改变会计人员的选择立场；要改变会计人员的选择立场，必须进行会计人员管理体制的创新与改革。企业会计人员管理体制的创新是一项复杂的系统工程，受到各种因素的制约。在现实中，应该选择何种企业会计人员管理体制？本文还是以企业会计人员在会计信息系统中的作用为主线，运用相关经济理论（委托理论、交易费用理论、经济人假设、成本效益原则等）进行分析，得出“财务会计人员独立化、管理会计人员企业化”式的会计人员管理体制是现实的选择，最终达到降低会计信息失真度的目的。全文共分为五个部分：第一章企业、会计系统及会计信息本章是为本文提供基础理论支持，从企业的产生和本质入手，分析了企业组织中利益相关者的关系和目标，得出企业利益相关者目标是有差异的。而会计系统又是企业利益相
Abstract（英文摘要）： Business is a "contracted combination" of interest individuals or groups, in which there are multiple levels of trust and agent relationships, at least including the relationships between owner and manager, between manager, employees (as well as accountants), between state and enterprises, and between creditors and enterprises. Interest groups in the contract are all "limited rational economic men". In order to maximize their interests, they would rather obtain the greatest interests from the "contracted combination" even at the price of other interest groups than hurt their own interests. Each interest group’s realization of its interests is dependent on the decisions, which in turn are dependent on the quantity and quality of the information ailable for the interest group to make decisions, which mainly consists of accounting information. As for the interest groups in the contract, they try to get true and related accounting information, based on which they could make decisions. Accounting information is a product of conciliating the interest groups in an enterprise, whose quality thus is a key issue in the contract.In recent years, the accounting information distortion has deteriorated, which has a great impact on the national or regional economic development. This has drawn great concern from legislatures, government, investors, public and accounting specialists. It is more than an issue of accounting, but a social problem that has drawn great attention from the public. A large amount of research work has been done on the reasons to accounting information distortion and various causes as well as solutions he been found out both in the theoretical and practical fields of accounting, represented by the "Three Causes Theory", that is, "illegal<WP=8>distortion, normative distortion and technical distortion", as well as by the "Two Causes Theory", namely "legal distortion and illegal distortion".Accounting information is the "product" of accountants, and the quality of accounting information is closely related to the behior of accountants. Illegal accounting information distortion refers to the behiors of accountants who make "falsified accounts" or "accounting information distortion" purposely, either objectively or subjectively. The objective reason is that the unsound market economic system provides environmental conditions of illegal accounting information distortion. It mainly includes the large existence of artificial factors in the process of market operation, the irrational behiors of market managers and monitors, the non-market economic senses of market participants, the "soft constraints" of the hard rules and regulations. The subjective reason is the "limited sense" of the accounting information provider. It mainly includes the inconsistence of interests between the manager and owner, the failure of managers’ regulating system, the irrational incentive mechani of managers’, the failure of the internal control system in an enterprise, and etc. But the illegal accounting information distortion is mainly due to the subjective reason, that is, accountants are driven by the interests. The interests of accountants are affected by various factors, particularly the objectives of the clients. Accountants’ following the illegal accounting procedures is interests-oriented. It is just an unshakable excuse to condemn the low quality of accountants. Why the clients entrust the accountants of low quality rather than those of high quality? Isn’t there any accountant of high quality? What’s more, why don’t the accountants improve themselves for the benefit of their work? Therefore, the illegal accounting information distortion is the procedure distortion caused by the interests oriented accountants.The legal distortion, normative distortion and technical distortion of<WP=9>accounting information are all actually consequential accounting information distortion. The objective reasons lie in the unsound accounting theories, the choices between accounting rules and accounting regulations; whil
论文关键词： 会计人员；管理体制；独立化；企业化；
Key words（英文摘要）： accountants；management system；independent；entrepreneurial；
Abstract（英文摘要）： Business is a "contracted combination" of interest individuals or groups, in which there are multiple levels of trust and agent relationships, at least including the relationships between owner and manager, between manager, employees (as well as accountants), between state and enterprises, and between creditors and enterprises. Interest groups in the contract are all "limited rational economic men". In order to maximize their interests, they would rather obtain the greatest interests from the "contracted combination" even at the price of other interest groups than hurt their own interests. Each interest group’s realization of its interests is dependent on the decisions, which in turn are dependent on the quantity and quality of the information ailable for the interest group to make decisions, which mainly consists of accounting information. As for the interest groups in the contract, they try to get true and related accounting information, based on which they could make decisions. Accounting information is a product of conciliating the interest groups in an enterprise, whose quality thus is a key issue in the contract.In recent years, the accounting information distortion has deteriorated, which has a great impact on the national or regional economic development. This has drawn great concern from legislatures, government, investors, public and accounting specialists. It is more than an issue of accounting, but a social problem that has drawn great attention from the public. A large amount of research work has been done on the reasons to accounting information distortion and various causes as well as solutions he been found out both in the theoretical and practical fields of accounting, represented by the "Three Causes Theory", that is, "illegal<WP=8>distortion, normative distortion and technical distortion", as well as by the "Two Causes Theory", namely "legal distortion and illegal distortion".Accounting information is the "product" of accountants, and the quality of accounting information is closely related to the behior of accountants. Illegal accounting information distortion refers to the behiors of accountants who make "falsified accounts" or "accounting information distortion" purposely, either objectively or subjectively. The objective reason is that the unsound market economic system provides environmental conditions of illegal accounting information distortion. It mainly includes the large existence of artificial factors in the process of market operation, the irrational behiors of market managers and monitors, the non-market economic senses of market participants, the "soft constraints" of the hard rules and regulations. The subjective reason is the "limited sense" of the accounting information provider. It mainly includes the inconsistence of interests between the manager and owner, the failure of managers’ regulating system, the irrational incentive mechani of managers’, the failure of the internal control system in an enterprise, and etc. But the illegal accounting information distortion is mainly due to the subjective reason, that is, accountants are driven by the interests. The interests of accountants are affected by various factors, particularly the objectives of the clients. Accountants’ following the illegal accounting procedures is interests-oriented. It is just an unshakable excuse to condemn the low quality of accountants. Why the clients entrust the accountants of low quality rather than those of high quality? Isn’t there any accountant of high quality? What’s more, why don’t the accountants improve themselves for the benefit of their work? Therefore, the illegal accounting information distortion is the procedure distortion caused by the interests oriented accountants.The legal distortion, normative distortion and technical distortion of<WP=9>accounting information are all actually consequential accounting information distortion. The objective reasons lie in the unsound accounting theories, the choices between accounting rules and accounting regulations; whil
论文关键词： 会计人员；管理体制；独立化；企业化；
Key words（英文摘要）： accountants；management system；independent；entrepreneurial；