财务会计理论（英文版·第8版）（工商管理经典丛书·会计与财务系列；高等学校经济管理类双语教学课程用书） 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

本书自1997年问世以来，在全球范围内被广泛地用作会计学本科生、硕士生和博士生必修课程“财务会计理论”的教学用书。本书创造性地以信息经济学的基本框架建构现代财务会计理论，是20世纪60年代以来实证与规范会计研究的集大成者。

第8版有以下特色：

1.从理想环境下的现行价值会计出发，以“信息不对称—信息使用者决策—会计反应”的核心逻辑构建会计信息决策有用性的计量观与契约观，进而探讨现实环境下会计准则制定的经济问题与政治问题。

2.在全面融合财务会计概念框架的基础上，将半个多世纪以来的实证会计研究成果纳入统一的财务会计理论之中，从而将分散的实证会计研究串成首尾一贯、逻辑一致的财务会计理论体系。

3.实现有效市场假说、企业契约理论、理性决策理论等金融经济学理论与财务会计理论的完美融合与逻辑自洽，因此，本书亦是会计经济学的杰出代表。

第 1 章 绪 论

第 2 章 理想环境下的会计

第 3 章 财务报告的决策有用观

第 4 章 有效证券市场

第 5 章 会计信息的价值相关性

第 6 章 决策有用性的估值观

第 7 章 估值观的应用

第 8 章 有效契约理论与会计

第 9 章 冲突分析

第 10 章 高管薪酬

第 11 章 盈余管理

第 12 章 准则制定：经济问题

第 13 章 准则制定：政治问题

威廉·斯科特（William Scott） 加拿大滑铁卢大学名誉教授，曾任教于卡尔顿大学、芝加哥大学、女王大学等。在Journal of Accounting Research, Contemporary Accounting Research等期刊上发表多篇论文并担任编委会成员。获得加拿大学术会计协会(CAAA)杰出贡献奖。

帕特里夏·奥布莱恩（Patricia O'Brien） 加拿大滑铁卢大学会计与金融学院教授。目前在加拿大会计准则委员会学术咨询委员会任职。曾担任Contemporary Accounting Research主编。获得加拿大学术会计协会Haim Falk奖。

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This book began as a series of lesson notes for a financial accounting theory course of the Certified General Accountants’ Association of Canada (CGA). The lesson notes grew out of a conviction that we have learned a great deal about the role of financial accounting and reporting in our society from securities markets and information economics-based research conducted over many years, and that financial accounting theory comes into its own when we formally recognize the information asymmetries that pervade business relationships.

The challenge was to organize this large body of research into a unifying framework and to explain it in such a manner that professionally oriented students would both understand and accept it as relevant to the financial accounting environment and, ultimately, to their own professional careers.

This book seems to have largely achieved its goals. In addition to being part of the CGA program of professional studies for a number of years, it has been extensively used in financial accounting theory courses at the University of Waterloo, Queen’s University, and numerous other national and international universities, both at the senior undergraduate and professional master’s levels. We are encouraged by the fact that, by and large, students accept the material, and may object if the instructor follows it too closely in class. This frees up class time to expand coverage of areas of interest to individual instructors and/or to motivate interest in particular topics by means of articles from the financial press and professional and academic literature.

Despite its theoretical orientation, the book does not ignore the institutional structure of financial accounting and standard-setting. It features considerable coverage and critical evaluation of financial accounting standards and regulations, such as fair value accounting, financial instruments, reserve recognition accounting, management discussion and analysis, employee stock options, imp

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