【作者】 刘建秋；

【机构】 湖南商学院会计系；

【摘要】 会计信息的生产和披露受制于社会经济中的既定制度安排,根据制度对会计信息的规制方式不同,规范会计信息生产的制度安排可以分为规范性制度和惩罚性制度两种类型,两类制度安排分别决定会计信息的直接生产成本和剩余损失成本,并由此决定特定的会计诚信水平。通过建立会计信息生产的模型,文章论证了两种制度对会计诚信决定的具体作用机理及相互影响关系,为我国相关制度制订提供了可资的借鉴。更多还原

【Abstract】 The production and disclose of accounting information are regulated by institutions which already existed in certain society. The institutions regulating accounting information can be divided into regulating institution and punish institution. Two types of institution separately determine the direct product cost and residual loss of accounting information,and eventually determine accounting integrity level. By constructing accounting information product model,the paper demonstrates the mechanism and the inter-affect relation for determining accounting integrity,and gives some suggestion for drawing institution in our country.更多还原