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中南大学学报(社会科学版)
ZHONGNAN DAXUE XUEBAO(SHEHUI KEXUE BAN)

2004年12月第10卷第6期
   
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文章编号:1672-3104(2004)06-0753-06
 
论会计诚信及其实现
 
刘建秋1,刘冬荣2,宋晓莉3
 
(1.湖南科技大学商学院,湖南湘潭,411201; 2.中南大学商学院,湖南长沙,410083
3.湖南科技大学图书馆,湖南湘潭, 411201)
 
摘  要: 作为一项非正式的制度安排,会计诚信是会计制度的一部分,会计制度由正式会计规则与会计诚信组成。会计诚信能提高正式会计规则的运行效率,帕累托改进社会经济秩序,提高整个经济制度的效率。会计诚信既表现为行为主体的自律水平,又是主体对诚信成本与诚信收益的一种心理评价,评价结果将使会计诚信在一定条件下达到均衡。提高会计诚信水平必须从改变会计诚信的成本与收益结构、增加会计行为主体的自律水平入手。
 
关键词: 会计诚信;制度效率;诚信成本与收益
 
 
Research on accounting integrity and its implementation
 
LIU jian-qiu1, lIU dong-rong2, SONG Xiao-li3
 
(1. Business School, Hunan University of Science and Technology, Xiangtan 411201, China;
2. Business School, Central South University, Changsha 410083, China;
3. Library, Hunan University of Science and Technology, Xiangtan 411201, China)
 
Abstract: As an informal institutional management, accounting integrity is an important partof accounting institute system which is composed of formal accounting regulations and accounting integrity. Accounting integrity can improve the efficiency of formal accounting regulations and social economic institute and optimize economic order in“Pareto efficiency” way. As a kind of self-discipline of its actor and psychological evaluation of its cost and income, accounting integrity will reach its equilibrium in certain social circumstance. To increase the level of accounting integrity, we must change its structure of cost and income and improve self-discipline of accounting actors.
 
Key words: accounting integrity;institute efficiency;cost and income of integrity
 
 
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