從信息的角度分析會計概念結(jié)構(gòu)【外文翻譯】

1、外文翻譯原文：ConceptualframewksofaccountingfromaninfmationperspectiveAbstractThispaperanalysesthebenefitsofaccountingregulationaconceptualframewkusinganinfmationeconomicsapproachthatallowsconsiderationofuncertaintymultipleagen

2、tsdemfinfmationmultipleinfmationsources.Italsoallowsprivateinfmationtoentertheanalysis.Theanalysisleadstoasetoffundamentalpropertiesofaccountinginfmation.Itisarguedthatthesetofqualitativeacteristicstypicallycontainedinco

3、nceptualframewksdoesnotadequatelyaggregatetheinfmationdemsofusersofaccountinginfmation.FexampletheIASBsconceptualframewkcontainsnoguidelinesfthetradeoffbetweenrelevancereliability.Furthermeneutralitymightnotbepartofanopt

4、imalregulation.Thestatisticalbiasintroducedbythestewardshipuseofaccountinginfmationisnotnecessarilyundesirablewillalwaysremainstewardshipistheacteristicofaccountinginfmationthatprovidesincentivesfmanagementtoactinthedesi

5、redway.Accountinginfmationisinherentlylatecomparedtootherinfmationsourcesbutinfluencesconstrainsthecontentofmetimelysources.Theaccountingsystemdoesnotexistinavacuum.Otherinfmationsourcesarepresentthepurposeoftheaccountin

6、gsystemcannotbeanalyzedwithoutconsideringtheexistenceofotherinfmationsources.Finallyfinancialstatementsareauditedbyanindependentaudit.Thisimpliesthataccountingdataarehardtomanipulate.IntroductionThequestionIhavebeenasked

7、toaddressishowconceptualframewkscontributetothequalityofcpatereptingregulation.Thisisbynomeansaneasytask.InthepaperIshallattempttoshowthatananswerrequiresidentificationoftheconceptofqualityofcpatereptingofthepurposeofthe

8、conceptualframewkofthebenefitsofreptingregulation.Indertoundersttheeliminated.Arelatedquestionishowtheaccountingsystembestcomplementsotherinfmationsources.Thefinancialstatementswillalwaysbepublishedlatecomparedtootherinf

9、mationsources.Thisisduetothenatureoffinancialstatementsasalltransactionsmustbeprocessedauditedbefethestatementsarereleased.Incontrastmanagementsfecastmightbetimely.Theprimepurposeoffinancialstatementsmightbetoprovideince

10、ntivesfreptingofothertypesofinfmation.DemfinfmationThedemfaccountinginfmationevenfasimplefirmonlyconsideringtheowners(potentialowners)themanagerisquitecomplicated.Thepresentpotentialownershaveinvestmentdecisionsaswellasc

11、ontroldecisions.Thedemfinfmationdependsuponthefuturecashflowsthecontrolproblemthatisfacedbytheganizationtheaccessofthetwopartiestoinfmationwhetherthereisanyprivateinfmationthepossibleobservablestobeusedincontracting.Theu

12、sefulnessofcommunicatedprivateinfmationisverysensitivetoallofthesefacts.Consequentlyevenatthefirmlevelthedemfinfmationtheoptimalchoiceofaccountinginfmationsystemwillbeveryspecifictothefirmacteristics.Thedemfinfmationispa

13、rtlyaresponsetothefrictionsinthemarketsfacedbythefirmtheinterrelationshipamongtheavailablesourcesofinfmationthegoalcongruenceofmanagementtheconstituentsofthefirmtheincentives.Aminchangeinoneinfmationsourcemighthavedramat

14、icconsequencesftheinfmationcontenttheuseofaccountingaccruals.Thereptingincentivesarehardtocontrol.Thusthereisnouniversallybestwaytomanagethereptingofthefirm.Thechoicemustreflectacostbenefitcomparisonindertoreachanoptimal

15、system(ChristensenDemski2003).Theinfmationcontentoftheaccountingsystemismainlyfirmspecificinfmationprovidingtheinvestswithinputftheirinvestmentdecisions.Mostoftheinfmationcontainedintheaccountingsystemisendogenoustothefi