【摘要】 在企业契约联结的广义视野里,利益相关者之间的相互关系实质是一种契约交易。会计诚信作为企业契约交易主体对会计执行过程及其结果的一种理性要求,其实质同样是一种契约,即"会计诚信契约"。把契约理论的思想渊源和分析方法运用到会计诚信上,可以构筑出会计诚信契约安排的基本理论体系,从而为分析资本市场会计信息质量问题提供一个全新的分析框架。更多还原

【Abstract】 In the vision of enterprise contractual nexus,the relationship among stakeholders is a kind of contractual transaction.As a rational demand to the process and result of accounting of contract subjects,accounting integrity is also a kind of contract which we call "accounting integrity contract".Utilizing the theory and analytical method of contract,we can construct a theoretical system of accounting integrity contract arrangement,and thus provide us with a brand-new framework for the analysis of accounting information quality in capital market.更多还原