09第九章 财务信息在定约中的作用.pptVIP

§1 Contract Theory of Accounting Three Basic Ideas Organizations as a set of contracts Shared facts for conflict resolution Control in organizations as balance and equilibrium Micro and Macro Theory Micro Functions of accounting Managers and Income Shareholders, stock markets, and auditors Macro Basic features of accounting Social choice criteria, mechanisms and standardization Government and public good organizations Contributions and Entitlements of Various Agents Goals and Scope Goals of Each Individual Organization’s Goals Not Considered Organization as an arena（舞台） Organization as a To