摘要
会计准则规范作为一种经济性规制 ,其产生的经济机理有多种不同的理解和解释。本文从会计准则在于生成会计信息的决策有用性这一要旨为出发点 ,认为 :会计准则规范的基本经济理由和根本作用在于消除或减少信息不对称 ,通过会计准则对会计信息生成过程及结果的规范 ,使会计信息的披露达到均衡、客观与公正 ,从而发挥会计信息在市场决策中的积极经济影响。
Accounting standard cannons as a kind of economical regulations, has several kinds of explanations of the arising of the economic mechanism. Accounting standard lies in the usefulness of creating accounting information. The basic economic explanation and the fundamental role of the accounting standard cannons are to eliminate and reduce the asymmetric information, by using accounting standard to regulate the creating process and the result of accounting information, these can make the accounting information proportionate, objective and fair, and give full play to the accounting informatiom in marketing deeision.
出处
《运筹与管理》
CSCD
2001年第3期136-143,共8页
Operations Research and Management Science
关键词
信息不对称
会计准则
经济性规则
asymmetric information
accounting standard
economical regulations
