从信息的角度分析会计概念结构【外文翻译】

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1、外文翻译原文：ConceptualframeworksofaccountingfromaninformationperspectiveAbstractThispaperanalysesthebenefitsofaccountingregulationandaconceptualframeworkusinganinformationeconomicsapproachthatallowsconsiderationofuncertainty,multipleagents,demandforinformation,andmultipleinformationsource

2、s.Italsoallowsprivateinformationtoentertheanalysis.Theanalysisleadstoasetoffundamentalpropertiesofaccountinginformation.Itisarguedthatthesetofqualitativecharacteristicstypicallycontainedinconceptualframeworksdoesnotadequatelyaggregatetheinformationdemandsofusersofaccountinginformatio

3、n.Forexample,theIASB'sconceptualframeworkcontainsnoguidelinesforthetrade-offbetweenrelevanceandreliability.Furthermore,neutralitymightnotbepartofanoptimalregulation.Thestatisticalbiasintroducedbythestewardshipuseofaccountinginformationisnotnecessarilyundesirableandwillalwaysremain;st

4、ewardshipisthecharacteristicofaccountinginformationthatprovidesincentivesformanagementtoactinthedesiredway.Accountinginformationisinherentlylatecomparedtootherinformationsourcesbutinfluencesandconstrainsthecontentofmoretimelysources.Theaccountingsystemdoesnotexistinavacuum.Otherinfor

5、mationsourcesarepresentandthepurposeoftheaccountingsystemcannotbeanalyzedwithoutconsideringtheexistenceofotherinformationsources.Finally,financialstatementsareauditedbyanindependentauditor.Thisimpliesthataccountingdataarehardtomanipulate.IntroductionThequestionIhavebeenaskedtoaddress

6、ishowconceptualframeworkscontributetothequalityofcorporatereportingregulation.Thisisbynomeansaneasytask.InthepaperIshallattempttoshowthatananswerrequiresidentificationoftheconceptofqualityofcorporatereporting,ofthepurposeoftheconceptualframework,andofthebenefitsofreportingregulation.

7、Inordertounderstandtheconceptofthequalityofcorporatereportingitisimportanttoanalyzethefundamentalcharacteristicsofaccountinginformationanditslimitations.Previousworkhasshownthat,inasinglefirmsetting,theaccountingsystemhastobefinelytunedtothespecificsoftheorganizationanditsenvironment

8、,includingth