The implications of procedural rationality as opposed to instrumental rationality are far reaching for our understanding of economics and economic history 程序理性的含義與工具理性相反,更難理解經(jīng)濟(jì)學(xué)和經(jīng)濟(jì)史。
Procedural rationality because it means that the subjective models of the actors that are responsible for the way they process information shape the way individuals perceive problems and hence shape the choices they make 程序理性因?yàn)樗馕吨袆?dòng)者的客觀模型影響到他們處理信息的方式,因此而形成了個(gè)人看問題的方式并決定了他們的選擇。
Procedural rationality on the other hand maintains that the actors have incomplete information and limited mental capacity by which to process that information and in consequence develop regularized patterns of exchange to structure exchange 程序理性另一方面堅(jiān)持認(rèn)為行動(dòng)者有不完全信息和有限的心智能力去處理信息,并因此而發(fā)展出受管制的交易方式去構(gòu)建交易。
Based on the above motioned , it shows what should be the major quality characteristics of the chinese corporate financial information , and why procedural rationality rather than substantive rationality should be the criterion to identify the truthfulness of the chinese financial information 在此基礎(chǔ)上,討論了中國會(huì)計(jì)信息的質(zhì)量特征和把握原則,并提出程序理性應(yīng)是中國會(huì)計(jì)信息真實(shí)性的鑒別標(biāo)準(zhǔn)。再次,重點(diǎn)分析了中國上市公司業(yè)績操縱的原因。
In which the ethical feature shows that accounting ethics is necessary and feasible , and the accounting feature shows that accounting ethics has the economic consequence which serves as procedural rationality . its ultimate objectives are to achieve the rationality of outcome of accounting objectives . from the aspect of economical features , accounting ethics has the features of property system , the informal system of change , informational mechanism and repeated game 會(huì)計(jì)倫理的倫理學(xué)特征說明會(huì)計(jì)倫理既有必要存在,也有可能實(shí)現(xiàn);其會(huì)計(jì)學(xué)特征說明,作為一種程序理性的會(huì)計(jì)倫理具有經(jīng)濟(jì)后果,其最終目標(biāo)是為了實(shí)現(xiàn)會(huì)計(jì)目標(biāo)的結(jié)果理性;從經(jīng)濟(jì)學(xué)特征來看,會(huì)計(jì)倫理具有產(chǎn)權(quán)制度特征、變遷的非正式制度特征、信息機(jī)制特征和重復(fù)博弈特征;作為一種控制機(jī)制而存在是會(huì)計(jì)倫理的管理學(xué)特征。