【作者】 刘丽娜；

【导师】 黄少安；

【作者基本信息】 山东大学 ， 政治经济学， 2007， 博士

【摘要】 制度变迁是一个利益的重新分配和配置的过程，是在单个行为主体为谋求在现存制度下得不到利益而产生的。会计规则变迁不仅仅是一个纯粹的技术过程，还涉及法律、经济、意识形态背景，是一个复杂的政治经济过程。其内在发展依赖于会计计量水平的改善和经济学理论水平的提高，比如计算机技术在会计领域的应用，使会计信息市场化成为可能，会计活动的交易成本降低；从外在层面来看是为了得到契约所带来的超额利润--“契约租金”(陈国富，2002)。会计规则作为经济制度结构中的组成部分，一直处于一种“配角”地位，高度依附于其他制度安排，所以对会计规则进行研究的学者较少。国内外进行相关研究的包括：刘峰(1996，2000)、杨时展(1998)、曲晓辉(1999)栾甫贵(2004)分别对企业会计规则本身的变迁作了研究；蒋义宏(1998)讨论了1985—1997年中国股市发展对会计规则本身的影响；项兵(1998)分析了中国会计规则改革的趋势。希米尔(Hilmy，1999)分析了中国1949—1993年会计环境的变迁和会计制度改革中的一些概念；项怀城(1999)对中国1949-1999年会计的发展历程进行了描述。总体看来，这些研究主要有以下几个特点：(1)研究时间主要集中在“两则两制”实施以后(1993年)，主要研究内容集中在有关规则的讨论；(2)研究的深度和广度不够。从已有的文献可以看到，有关会计制度相关环境、中国会计制度国际协调方面的研究较多，但较少将会计制度放在整个经济制度结构中进行研究。(3)缺乏理论基础。任何学科的建立和发展都离不开特定理论基础的支持，由于进行会计基础理论的研究较少，自然难以进行会计制度理论基础的探讨。回顾我国会计改革和会计制度变迁，不难发现这样一个事实：改革开放后，特别是在实行社会主义市场经济体制以后，中国的社会结构发生了持续而深刻的变迁，最大的变化是中国社会的整合开始由行政性整合向契约性整合转变，原有的以身份关系和准身份关系为基础的经济政治关系正逐步被自由合意的契约关系所取代。与此相适应，经济生活中层出不穷的新业务和新活动不断涌现，为涵盖这类新业务、新活动，并适应经济全球化的发展趋势，中国会计改革高潮迭起，成效显著。但会计信息失真、注册会计师职业道德约束软化等现象却屡禁不止。这些问题的发生与企业经营者、政府和市场都有关系。要解决这些问题，我们必须从规则背后的契约关系入手。在研究的过程中我们借助于契约提供的平台，把企业、政府和市场都纳入了分析的框架。现代企业理论把研究的视角投入到构成企业整体的内部利益关系网络之中，这种利益关系既是企业利益相关者之间的产权关系，又是企业利益相关者之间形成契约关系的基础。本研究通过论述会计与企业的关系，找出恰当的切入点-会计契约本质论，运用新制度经济学的制度变迁与契约的关系理论审视我国1978-2004年间的会计规则变迁，最终得出这样的结论：随着产权主体的多元化，契约谈判重新进行，威胁点、风险态度和谈判实力的变化，会通过与契约内对应变量的相对关系成为“内生的”，从而会计契约的各参与主体对成本-收益的预期进行调整，进而产生再建立合约的动力，会计规则的变迁体现在会计契约中占强势地位的一方(或几方)的利益。更重要的一点是已有的关于会计规则的研究把制度直接视为契约，这虽然强调了制度的契约属性，但掩盖了契约对于制度及其变迁的特殊意义-制度是契约的外在表象；制度变迁是契约关系调整的结果。有鉴于此，本文的另一目的在于在会计活动(交易)-会计本质(契约)-会计规则(制度)的关系链中，揭示本质是契约的会计与会计规则之间的逻辑关系。本研究的创新之处在于：首先，论文突破了以往会计研究往往是就会计论会计，而是从经济学有关理论出发，深刻认识会计的本质特征-会计就是一种契约。笔者认为，无论是会计理论研究还是会计应用研究，都必须有一定的理论基础作为指导。这些理论基础主要包括哲学、经济学、管理学与法学等。契约作为法学和经济学研究的一个范畴，它把有关会计信息交易的各方都纳入了分析框架，能从更深、更广的层次上对规范会计信息交易的会计规则的变迁进行研究，并找出会计规则变迁的动力源，为会计研究提供了更宽阔的平台；其次，论文提出了会计规则是会计契约的表现形式，会计契约是会计规则供需实现均衡的工具的观点，并根据所掌握的资料对这些观点进行论证。会计规则的发展是由其背后的会计契约关系调整所决定，而会计契约关系调整又与各参与方的力量对比和它所处的环境有关。完整、系统、动态的把握会计规则的内涵及其演变规律，增强会计规则设计的科学性和运用的自觉性、有效性，提高会计规则的理论性等无疑是非常必要和重要的：第三，站在整体性和系统性的角度研究会计规则。以往关于会计规则的研究主要是基于国家统一会计制度的内容和方法研究、会计制度与会计准则的关系研究等，笔者从会计规则的整体性和系统性角度出发，全面、多角度地研究了会计规则的理论问题和建设问题，构建了会计规则的理论体系。各章梗概和主要观点如下文所示：第一章导论。主要是提出问题；给出一些基本的概念和假定；阐述研究方法；研究的逻辑起点：论文的整体结构以及论文的创新和研究的难点。第二章是理论回顾。包括新制度经济学的制度变迁理论、公共选择学派的制度变迁理论、国内外关于会计规则变迁和会计本质的有关理论。指出新制度经济学的制度变迁理论对制度变迁的研究忽视了对外部环境的研究，使得对制度变迁不能很好地与外部环境相结合；公共选择学派的制度变迁理论虽然对利益集团及其利益关系进行了探讨，但并没有揭示利益冲突的结果。国内外关于会计规则变迁的研究大致可分为四个流派：技术手段论；经济后果论(政治过程论)；企业收益分享论和公共合约论。前三种观点都是以新古典经济学为基础展开的，将企业看成是一个生产实体，认为会计主要是为企业服务的。研究的重点在于企业对于它与市场之间发生的交易进行利益确认、计量、记录和报告，以及利益管理。但是现实中的企业行为是由构成企业的各个参与者的具体行为所决定，并不是以企业整体利益为目标导向的。第四种观点虽是以现代企业理论为基础展开的讨论的，但认为“会计准则的性质是一份公共合约”，它掩盖了契约对于制度及其变迁的特殊意义。第三、四章是理论框架的构建。其中第三章以企业的契约性质为基础，探讨会计的本质、作为契约的会计与企业契约的关系及会计契约特点。现代企业理论认为企业的本质是一组合约关系的联结，会计是作为企业契约推行机制的必要组成部分而存在的：会计契约具有关系性契约和市场性契约的特点；第四章在第三章的基础上推导出会计规则变迁的契约范式--会计规则变迁是会计契约关系调整的结果，会计规则变迁体现了会计契约参与者力量对比中占强势地位的一方或己方的利益。从而将政府、注册会计师、市场上的投资者和企业经营者都纳入了分析的框架。在第四章本文还就会计契约的基本构成进行了简单的讨论，并勾画出了会计契约的基本框架。第五章以中国1978-2004年间企业会计规则变迁为案例对第三、四章提出的理论进行验证。在这一部分，运用所构建的理论框架，分别对体制改革过渡期(1978-1991)：体质改革初期(1991-1998)和体制改革近期(1998-2004)的会计规则变迁进行了实证分析。文章的最后一部分是对研究结论的总结和对尚需进一步研究问题的说明。更多还原

【Abstract】 The institution change is a process in which profit is redistributed and redisposed,and is caused by not satisfying the individual behavior subject’s demand for prifit under the existing system.The change of accounting rules is not only a purely techanological process but also a complicated political and economic process which concerns law, economy, and ideology. The inner development of accounting rules depends on the perfection of accounting measurement level and the increase of economic theory level, for example the application of computer to accounting, which makes accounting information marketable and reduces the transaction cost of accounting behaviors. In terms of its outer layers, is for seeking superprofit-"contract rent" brought about by contract (Chen Goufu,2000). As a component of economic system, accounting rules have been in the supporting position and greatly attached to the arrangement of other rules, so there are quite few scholars doing research in this field. There are following scholars who have done some related research in this field: Liu Feng(1996,2000), Yang Shizhan(1998), Qu Xiaohui (1999), Luan Fugui (2004)have respectively done some research on the changes of enterprise accounting rules themselves; Jiang Yihong(1998) has talked about the influence of Chinese stock market development from 1985 to 1997 on accounting rules themselves; Xiang Bing(1998)has analyzed the trend of Chinese accounting rule reform. Hilmy (1999) has analyzed the changes of accounting environment from 1949 to 1993 and some definitions of accounting system reform. Xiang Huaicheng (1999) has depicted the process of accounting development in China from 1949 to 1999. Generally, the research has the following features: (1) the research was done mainly after "Two Rules and Two Systems" was put into practice(1993), and mainly discussed the related rules; (2)the research was not done deeply and widely enough. According to the documents available, there is more research on the environment related to accounting and on international coordination of Chinese accounting system, but less research on putting accounting system in the whole economic system structure; (3)there is a lack of theoretical base. The establishment and development of any discipline must be based on the specific theories. For the lack of the studies on theoretical base, it is naturally hard to carry out the exploration on the theoretical base of accounting system.After a careful review of Chinese accounting reform and accounting rules, it’s easy for you to draw such a conclusion: after 1978, especially after the socialist market economy system reform took place, persistent and deep changes have occourred in China’s social structure, the biggest change was from the administrative conformity to the contractual conformity, original economical political relation based on the status relation is being substituted gradually by the contractual relation. Accordingly, some new business and activities emerged one after another in the economic life, in order to dispose these new business,and to adapt to economy globalization trend of development, China took consecutive reform in accounting system and achieved remarkable success. But some phenomena can’t be put down, such as accounting fraud, CPA professional ethic restraint weaken. These problems concern enterprises, government and market. To solve these problems, we have to start with the contract underlying the rules. In this article, enterprises, government and market are all integrated in a theoretical framework by contract. Modern enterprise theory puts its reseaech eyes onto the inner profit relation network of the whole enterprise.The profit relation is both the property right relation between enterprise profiteers and the base upon which the contract relation is formed between enterprise profiteers. Through discussion of relation between accounting and firm ,we find the appropriate breakethrough point- the contract nature of the accounting,and utilize the theory of institutional changes and the contract theory to examine our country accounting rules change from 1978 to 2004, finally draw such a conclusion: Along with the multiplicity of the property right main body, the contractual negotiations would carry on, the change of the threat point, the risk manner and the negotiations strength, would be reflected through contractual correspond variable. Accounting to this change, each participant of accounting contract would adjust his anticipate of the cost-income, and produce the power of reestablishing contract.The change of accounting rules would embody the benefit of the stronggest side(s) in accounting contract.More important one was the departed study on accounting rules regarded institutins as contract directly, the disposal covers the important meaning of contract to institutions, institutins is the externality of contracts, institutional change is the consequence of contract. In this case, the other purpose of the study is to reveal the logistic relation between accounting rules and accounting contract in the outline of accounting activities (transaction)-accounting contract (contract)-accounting rules (institution).The creativity of this research lies in: firstly, the article tries to understand the nature of accounting—accounting as a contract on the basis of some related theories of economics instead of the traditional study mode of accounting for accounting’s sake. Personally, no matter whether it is accounting theory research or accounting application research, it must be guided by certain theories. These theories mainly include philosophy, economics, management science and law etc. As a category in the study of law and economics, contract brings all participants in the accounting information deal into the analytical frame, which can help study the change of accounting rules used to standardize the accounting information deal more deeply and widely and help find the dynamic power source for accounting rules changes and finally help set up a broader platform for further studies; secondly, the article puts forward the view of taking accounting rule as the expression of accounting contract and accounting contract as the tool to balance accounting rule supply and demand, and the article proves the view according to the materials available. The development of accounting rules is decided by the adjustment of accounting contract relation, while the adjustment of accounting contract relation is related with the power contrast of all participants and its environment. It is undoubtedly necessary and important to have a complete, systematic and dynamic understanding of the connotation and evolution law of accounting rules, to reinforce the scientificity of accounting rule design and self-consciousness and effectiveness of accounting rule application and to improve the theoreticalness of accounting rules; thirdly, accounting rules are to be studied completely and systematically. The traditional studies on accounting rules usually focus on the content and method of the country’s uniform accounting system and the relation between accounting system and accounting principles. Based on the completeness and systematicness of accounting rules, the writer of this article tries to study the theories and construction of accounting rules completely and from different perspectives and further to construct the theoretical system of accounting rules.The outline and main idea of each chapter are as follows:Chapter 1 is an introduction, which gives reasons for choosing this subject; presents some basic definitions and hypotheses; elaborates the research methods; fixes the logical starting point of research; the overall structure, the creativeness and difficult study points of dissertation.Chapter 2 is theory review, including the theory of institutional changes of the new institutional economics and the public choice school. This chapter also reviews the relative theory of accounting rules change and the nature of accounting. It points out the theory of the new institutional econimics neglects the factor of exterior surroundings; the theory of the public choice school only discusses interest groups and its profit relation, but it can’t reveal the effect of profit conflict. There are four schools at study on accounting rules: the view of technical process; the view of economical consequence; the view of sharing of firm’s residue; the view of public contract. The previous three standpoints are based on the neoclassical economics, which takes enterprise as a productive body. Under the guide of this theory, the focus of accounting research is on its confirming, measuring, recording, reporting and managing profit when the enterprise deals with market. But, in reality, the enterprise behavior is decided by the concrete behaviors of all the enterprise participants rather than the profit of the enterprise as a whole. Although the fourth view is based on modern enterprise theory, it takes accounting rules as public contract, thus covers up the important meaning of contracts to institutions.Chapter 3 and 4 are about the establishment of theoretical framework. Chapter 3 is based on the nature of firm contract, dicusses the nature of accounting, the relation of accounting contract and firm contract, the characteristics of accounting contract. Modern enterprise theory considers that the firm is a nexus for a set of contracting relationships, accounting is an essential part of firm contract, is kind of market contract and relation contract. Chapter 4 is based on chapter 3, which derivates the contractual framewoke of accounting rules changes-the accounting rules changes are the consequence of accounting contract adjustment and embody the benefit of the stongest side(s) in accounting contract. Thus, the government, CPA, investors, and corporate managers all have been integrated in analytical framework. Cgapter 4 briefly discusses the basic constitution of accounting contract and sketches the basic framework of accounting contract.Based on the accounting changes in China from 1978 to 2004, Chapter 5 verifies the theory put forward in Chaper 3 and 4 and gives positive analysis of the transitional period (1978-1991); early period (1991-1998) and recent period (1998-2004) of the accounting system reform respectively with the said theoretical framework.The last part summarizes this research are conclusion and the questions need further studies.更多还原