辦公財(cái)務(wù)報(bào)表的經(jīng)濟(jì)后果

財(cái)務(wù)報(bào)表的經(jīng)濟(jì)后果分析蘇錫嘉香港城市大學(xué)會(huì)計(jì)學(xué)系acsu@.hk第一講

經(jīng)濟(jì)契約，代理理論和會(huì)計(jì)信息經(jīng)濟(jì)契約和信息經(jīng)濟(jì)合同是對(duì)交易和違約懲罰的承諾企業(yè)是經(jīng)濟(jì)合同的集合體，包括有形和無(wú)形口頭和書(shū)面假設(shè)：契約的雙方都是理性的：追求自身利益最大化避免風(fēng)險(xiǎn)避免付出（體力，腦力及經(jīng)濟(jì)）契約的雙方形成委托和代理的關(guān)系經(jīng)格濟(jì)早契注約矮和包信澡息契猴約吸的年不舒完敞全扎性獻(xiàn)及肝由存此頭產(chǎn)鵲生倘的肆問(wèn)悅題對(duì)堡各飲種申可蘭能嶺性暫的扣預(yù)祝計(jì)筍和摩規(guī)蛾定飲受最到源限驅(qū)制績(jī)肢效跡的圈內(nèi)序容睛和慈衡秀量因難豎以卸界陸定信翻息畝不概對(duì)顯稱信弊息刷不弊對(duì)良稱卵的打可僅能扇后略果逆唉向子選新?lián)竦浪卵b風(fēng)稼險(xiǎn)代唉理管理期論代除理押關(guān)況系往：怠授咬權(quán)刊（稀受炮托恒）傾行晶使信某踩項(xiàng)覺(jué)職壞權(quán)企照業(yè)陽(yáng)上跌下買存哄在懼著諸各霜種有代畝理地關(guān)罩系姿，逮其塵中省最切重排要黎的暮是賴股波東然和大管蜂理料層慚的伴代討理編關(guān)歪系代化理聾關(guān)愛(ài)系工的煉建劉立執(zhí)一次般政而逝言版會(huì)兼提挨高士雙腳方樸的書(shū)總竭收寧益代遙理嚼成歲本漁不魯可飲避凍免街：監(jiān)王督毫成減本契倒約講成盛本誤舞差寒成信本好爛的齡契徹約房誠(chéng)應(yīng)貼能駛平雹衡浸雙喂方量的硬利滿益婦和否風(fēng)注險(xiǎn)代痛理鑼成記本聰和承股夢(mèng)權(quán)炎結(jié)弊構(gòu)有末效柳控姜制盒代抓理掩成刊本侮符沃合誘契座約溝雙壺方莫的標(biāo)利檢益代芽理違成義本賣的承根再源礎(chǔ)：妨管己理牧人芳員束不攻是華企堡業(yè)各完舉全必所調(diào)有硬者增弱加衣管劫理腫人新員茫的陽(yáng)持處股準(zhǔn)比凡例稻有佛助梨于湯減抽少勞代員理盜成償本增匯加董借惜貸識(shí)資塌本脈也氣可羨有疊效彩地筐減獸少臨代業(yè)理喉成獲本保碗持閱合揪理知的罪股夫權(quán)令結(jié)芬構(gòu)券是弓控編制睬代征理賽成腰本自的云基點(diǎn)本專要脊求代繼理摧成老本戴和編市陷場(chǎng)奔體膨系代銀理摸成旦本桐可馬通夢(mèng)過(guò)弦市箭場(chǎng)栗機(jī)前制姨得厘到換控銷制公堪司膝控允制反權(quán)卷市曾場(chǎng)經(jīng)依理思人澡勞斤務(wù)絹市結(jié)場(chǎng)沒(méi)短有富限捕制排就輕會(huì)幼出享現(xiàn)店投只機(jī)竟行繁為提鳳供肆信濱息免區(qū)李分蟲(chóng)優(yōu)搭秀纏和羅低栗劣烘管斃理循者齡的蘆動(dòng)霜機(jī)第貞三劣方隙的諒驗(yàn)閥證湊能郵提部高重信格息其的柱可粉靠燈性一薄個(gè)蠻有臣效悟的陣證芳券緩市幣場(chǎng)恨是守現(xiàn)臟代賭企移業(yè)隙制箏度婆運(yùn)茂作筒的夏基態(tài)本平條漠件中湯國(guó)俯證究券魚(yú)市周場(chǎng)賭的布發(fā)采展證接券什市撕場(chǎng)含的凈誕畫(huà)生戲商劇暑性財(cái)?shù)臉I(yè)發(fā)刑展槽歷墓史中妻國(guó)鞏證臂券殃市炎場(chǎng)釋的絹一劣些耗特添點(diǎn)國(guó)省企押變?nèi)嗄標(biāo)蕹山稚蠋X市襯公躍司流引通寒與置非盾流妨通鑄股住并膊存市渡場(chǎng)貸交榨易異與燥非孟市互場(chǎng)協(xié)交床易殖并減存A深B股抖：壟雙箱重紗會(huì)現(xiàn)計(jì)爸準(zhǔn)杜則蜓和扮雙豎重傭?qū)彂浻?jì)計(jì)鼓量否準(zhǔn)敏則爭(zhēng)和探披那露百準(zhǔn)敲則譜分觀別慶制賺訂籃和慮實(shí)壯施上楊市竊容嗓易弊退擇市意難關(guān)發(fā)聯(lián)艷交示易趕和墻資送產(chǎn)改重斜組爆經(jīng)疼久字不癥衰證揪券箏市摩場(chǎng)趙帶平來(lái)隱財(cái)貪務(wù)吸會(huì)輩計(jì)抵和刃財(cái)蓮務(wù)奸報(bào)范告何的籌根勇本返變奇化財(cái)倍務(wù)置報(bào)理告肥成商為蠶準(zhǔn)趕‘染公內(nèi)共紅產(chǎn)暑品葬’獨(dú)恐立踐審霉計(jì)速成液為圣必露要注灰冊(cè)帖會(huì)盲計(jì)闊師醋成田為厭獨(dú)璃立窗的心中舞介膠隊(duì)厭伍會(huì)侵計(jì)耐準(zhǔn)械則爛的魔制衣訂潮和工監(jiān)膽管筍不級(jí)再優(yōu)合輸二覽而預(yù)一國(guó)合際型會(huì)質(zhì)計(jì)莊準(zhǔn)冷則奏的愉影推響墳越綠來(lái)貌越仁大財(cái)鼓務(wù)陜信挽息冷的父公獨(dú)開(kāi)鈴披謊露烈越寒來(lái)滴越品重叨要會(huì)毀計(jì)幸人謊員購(gòu)成臥為味法嬸律貪訴護(hù)訟筒的債對(duì)川象有蠢效叢市幕場(chǎng)躺假步設(shè)為和偉會(huì)蘋計(jì)花信誼息琴披海露有談效域市映場(chǎng)鼻的互一志般得概逮念介：特有定風(fēng)信納息嬌在卸證苦券點(diǎn)市來(lái)場(chǎng)天迅閑速君被賀吸贏收牢并鴿立賓刻嗚反類映渣在民股窄價(jià)擺中條，欲從喚而敗使敲任衛(wèi)何叢人烤都諒無(wú)濾法臣利值用廁這嗓一銜信祥息兩在始交挽易梢中睡獲蘇取夫超沃額財(cái)回納報(bào)市置場(chǎng)呢有靜效納性院的肥分腥類弱賞式貓有伏效半哪強(qiáng)姐式號(hào)有欄效強(qiáng)援式委有皂效有過(guò)效盤市螞場(chǎng)企假狹設(shè)掠和形會(huì)跡計(jì)卸信叉息鵝披雞露研蟻究企證謝明駛半吼強(qiáng)英式脈有棕效關(guān)性友在言發(fā)刻達(dá)迅國(guó)紋家續(xù)的箱證末券輕市福場(chǎng)規(guī)存謊在半健強(qiáng)笑式因有紛效丙意嗓味提著咐什脹么會(huì)爆計(jì)忙信酷息書(shū)的僅披見(jiàn)露奏方慣式發(fā)無(wú)羅關(guān)攤緊撿要不吼產(chǎn)礦生市現(xiàn)擁金晨流肉量地的肉虛集增腳利抱潤(rùn)櫻難魄騙蹦市們場(chǎng)會(huì)開(kāi)計(jì)隨方我法犬和平準(zhǔn)羅則寇的買有途效得性屑可呈在碰市槍場(chǎng)放中網(wǎng)檢球驗(yàn)有宮效育市先場(chǎng)靈假元設(shè)大和俊會(huì)含計(jì)限信思息她披針露定谷期狡財(cái)謠務(wù)迎報(bào)臂告猴確西有淋必老要限票制棗內(nèi)末幕宮消磁息詢和戰(zhàn)擴(kuò)遙大寺公寺開(kāi)炮披任露毅應(yīng)昆同雕時(shí)胳并薯舉限招制海企拾業(yè)美的雨會(huì)抗計(jì)散選痛擇摘并素不礦重開(kāi)要會(huì)違計(jì)分信輔息培披弄露塑不蠻限途于趙定返期仔財(cái)沒(méi)務(wù)填報(bào)孩告定簡(jiǎn)期啦財(cái)姿務(wù)資報(bào)柜告菠是僅否延通殖俗證易削懂容并許不肢重炒要財(cái)謠務(wù)羽報(bào)齊表恨信雖息較的浮需奧求投嘉資弱者臺(tái)與查中欄介度機(jī)喂構(gòu)投騰資怨決陷策吉主門要伶有燭：姻買歐進(jìn)矛、陰持架有暖、霸賣性出豪、炸買末賣只時(shí)開(kāi)點(diǎn)旦、肆買熊賣劈燕組杜合利仆害撈關(guān)常系像人枕決稼策哈的貞焦逐點(diǎn)六是扒：洋監(jiān)粉督元和委影梢響器管靠理稠層拒的臺(tái)行廟為管全理炮人羞員基家于襪財(cái)騰務(wù)書(shū)報(bào)叼表痰指份標(biāo)紙的陣明煙示鋸或?yàn)?zāi)暗潔含趴的在報(bào)嗓酬變計(jì)繡劃財(cái)按務(wù)度報(bào)階表閑信還息臺(tái)用嫁于姻許假多束經(jīng)驅(qū)營(yíng)暑、鐘投納資澡和召融寶資口決雄策雇擦員公柱司如經(jīng)咸營(yíng)遇的河持詳續(xù)跟性咱和羞盈固利鳥(niǎo)能謝力退遺休近金辭的氣保裙障脊程俱度直復(fù)接男根味據(jù)鑼財(cái)巧務(wù)稀報(bào)拖表挑信究息勁制廁定粗勞辱動(dòng)航補(bǔ)托償謠合甩同財(cái)花務(wù)叛報(bào)盡表取信底息搶的勻需智求貸信款炒人叮和垂其蝴他霞供狀應(yīng)暢商初謊次打信紹貸京決死策霞中懷的管財(cái)冠務(wù)悉報(bào)掃表孕分稼析根顆據(jù)裕財(cái)箭務(wù)餡報(bào)王表奶指椒標(biāo)登制搞定音債某務(wù)真條汽款顧膊客關(guān)填心碰長(zhǎng)曾期保的考關(guān)線系是、握售互后雞服侄務(wù)嘗以烤及載今踐后登的陪優(yōu)項(xiàng)惠政仰府/管鏡制墾機(jī)節(jié)構(gòu)財(cái)可政射收栽入政廈府殃合堂同穿的忽價(jià)果格叫以綁成巾本威加效成煮為妨基亡礎(chǔ)決畫(huà)定婚公喚用汪事利業(yè)賢的弊費(fèi)開(kāi)率政歉府膠對(duì)擁陷貝入中財(cái)拔務(wù)扔困蜜境檔公印司緞的漏挽由救熟以針及殖對(duì)瀉企直業(yè)依貸漿款途作率出份的伙擔(dān)步保中奸國(guó)削證傷券暑市佩場(chǎng)食上錫誰(shuí)腫需豆要吃高兼質(zhì)強(qiáng)量欄的泰財(cái)?shù)貏?wù)胖報(bào)伐告遼和事審葡計(jì)退服羅務(wù)?大解股渡東?小岸股耐東?銀鈴行?政恢府姐監(jiān)丙管片機(jī)穩(wěn)構(gòu)?稅譽(yù)務(wù)找部漂門?機(jī)棕構(gòu)衣投都資恒者?財(cái)柳務(wù)披報(bào)鉤表蠟信上息腰的個(gè)供在給財(cái)垃務(wù)儉報(bào)法告縣的粘管圍制判是擦財(cái)街務(wù)掙報(bào)撕表腰可獻(xiàn)比色和排可炮信計(jì)賴敘的屯基饑本世條閱件管瘋制戚的攝力煮量:公獅共秋管宏制鍬與舟行纖業(yè)韻自?shī)A我襖管放制美宅國(guó)結(jié)是戲綜言合煤的吐模蠶式中微國(guó)退是棒政另府鳥(niǎo)管誼制不刪同醒模嗚式骨的慮好盟處仇和腹壞售處財(cái)緩務(wù)盈報(bào)山告闖管修制紐奉的犬經(jīng)賣濟(jì)藝后顏果財(cái)達(dá)務(wù)剃報(bào)陽(yáng)告否管敘制確的胖內(nèi)糠容專：育確魄認(rèn)夏計(jì)菠量語(yǔ)和荷披夢(mèng)露財(cái)它務(wù)疫報(bào)交告慈管脆制娃范夸圍談：碧最汁低弓限守度北和侮最暈低動(dòng)標(biāo)戲準(zhǔn)財(cái)通務(wù)趟報(bào)返表掛信谷息翅的佩供根給企弄業(yè)道在忽一壞定聚條書(shū)件肯下電有胸超脹越便規(guī)撒定抄提六供罩財(cái)殖務(wù)幣信翼息倡的示動(dòng)孝機(jī)悲，帽即稻自喜愿惜披滲露自舟愿玩披疑露喉選笛擇兄建額立魚(yú)在近成框本款和蔽得策益效比瓜較升的唯基押礎(chǔ)剩上成伐本匙：收孝集鵝資傲料毛和附散懶播莫報(bào)摧表競(jìng)溪