摘要
本文借鉴契约理论的思想,对创造性会计的产生原因及经济后果进行了分析,在此基础上提出了一个关于创造性会计的新的定义。创造性会计本身应当是一个中性词,其影响既有消极的一面,也有一定的积极作用,尤其是对会计准则制定具有重要的先启作用。因此,对待创造性会计的基本态度应当是“兴利除弊”。
This paper first analyses the contributive reasons and economic consequences of the creative accounting on the basis of the contract theory; then gives a neutral definition of the creative accounting, which has both positive and negative impact on accounting, particularly its enlightening effect on accounting standards. Therefore, making best use of this is a must.
出处
《审计与经济研究》
北大核心
2005年第2期55-58,93,共5页
Journal of Audit & Economics
