基于信息的角度的會(huì)計(jì)概念框架【外文翻譯】_第1頁
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1、1外文文獻(xiàn)原文外文文獻(xiàn)原文原文：原文：Conceptualframewksofaccountingfromaninfmationperspective3.Demfinfmation3.1.TheusersoffinancialstatementsThedemfaccountinginfmationevenfasimplefirmonlyconsideringtheowners(potentialowners)themanagerisqu

2、itecomplicated.Thepresentpotentialownershaveinvestmentdecisionsaswellascontroldecisions.Thedemfinfmationdependsuponthefuturecashflowsthecontrolproblemthatisfacedbytheganizationtheaccessofthetwopartiestoinfmationwhetherth

3、ereisanyprivateinfmationthepossibleobservablestobeusedincontracting.Theusefulnessofcommunicatedprivateinfmationisverysensitivetoallofthesefacts.Consequentlyevenatthefirmlevelthedemfinfmationtheoptimalchoiceofaccountingin

4、fmationsystemwillbeveryspecifictothefirmacteristics.Thedemfinfmationispartlyaresponsetothefictionsinthemarketsfacedbythefirmtheinternationshipamongtheavailablesourcesofinfmationthegoalcongruenceofmanagementtheconstituent

5、softhefirmtheincentives.Aminchangeinoneinfmationsourcemighthavedramaticconsequencesftheinfmationcontenttheuseofaccountingaccruals.Thereptingincentivesarehardtocontrol.Thusthereisnouniversallybestwaytomanagethereptingofth

6、efirm.Thechoicemustreflectacostbenefitcomparisonindertoreachanoptimalsystem(ChristensenDemski2003).Theinfmationcontentoftheaccountingsystemismainlyfirmspecificinfmationprovidingtheinvestswithinputftheirinvestmentdecision

7、s.MostoftheinfmationcontainedintheaccountingsystemisendogenoustothefirmbutsomepiecesofinfmationaretheconsequenceofThemixingofendogenousexogenousinfmation.Theprimeexampleofthisisfairvaluevaluationwhichincludesmarketinfmat

8、ion.Modemfinancehastaughtusthatarationalriskadverseinvestinvestsina3process(Anow1951Demski1973).Theexposuredraft(FASBIASB2008)acknowledgesthisdilemmamespecificallythantheextantIASBFASBconceptualframewksasitidentifiesthec

9、apitalprovidersastheprimaryusers(para.0B5to0B8).Capitalprovidersdemfinfmationincludesboththeabilitytogeneratefuturecashflowtheabilitytoprotectenhancetheinvestments.Thefocusonreptingincentivescouldbestronger.Thisisfurther

10、mixedwithapublicgoodsprobleminthesensethatoncetheinfmationisproducedthecostfthatisincurredtheinfmationisafreegood.Consequentlyifleftalonethemarketwouldendupwithanundersupplyofaccountinginfmation.Thiscreatesalemonsproblem

11、(Akerlof1970)inthemarketftheassetsofthefirmthereisademfregulationofthesupplyoffirmspecificinfmation.Ifthesignalingbehaviisimptanttheresultmightbeanoversupplyofinfmation.3.2.MultipleusesoffinancialinfmationAccdingtothedis

12、cussionofthereptingfirmaccountingservestwopurposes:decisioncontrol.Infmationfdecisionpurposesisinfmationthatenablesthedecisionmaker(aninvest)toestimatethefuturecashflowsfinvestmentdecisions.Thismeansinfmationthatfeedsint

13、othepresentvaluecalculation.Differentsignalsleadtodifferentdecisions.Infmationfcontrolpurposesinfmsthedecisionmakerabouttheactedbythemanagerofthefirm.Heretheimptantacteristicistheabilityoftheinfmationtoprovideinfmationth

14、atenablestheownertodistinguishthedesirablefromtheundesirableaction.Thepurposeofthisisthentoallowtheownertoprovideincentivesfionofthedesirableaction.Thetwopurposesarenotidenticaltherankingsofinfmationsystemsaccdingtothese

15、twopurposesdonotnecessarilycoincide.Thismeansthatwhenfacedwithachoiceamongasetofinfmationsystemsoneinfmationsystemmightbepreferredfonepurposeanothermightbepreferredftheotherpurpose.Thisimpliesthatthereisnotoneuniversally

16、optimalaccountingsystemindependentoftheuseoftheinfmation(Gjesdal1981ChristensenDemski2003).Onewaytoproceedistoconsiderseveralaccountingsystemsonefeachpurposeusergroup.Genericallythatcouldbeonefcontrolpurposesonefdecision

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