本研究的主要目的在評估並建議在資訊不對稱的環境下，財務會計資訊（觀察性架

構）應扮演的角色。同時以Ijiri (1982)的「三式簿記 (Triple-Entry Bookkeep-

ing)」的理論架構做基礎，俾探討如何利用財務會計系統來降低資訊不對稱，因而

使資訊使用者之間的財富分配達到理想或柏拉圖改良境地。透過檢視現存觀念性架

構的發展過程與內容、以及其在資訊不對稱的環境下所面臨的問題，勾劃出財務報

表潛藏的三種機會成本。其次，依循Holmstrom 等人所提出的代理理論模型，對於

會計資訊真實表達的衡量誤差加以驗證，並為如何解決此項問題找尋理論基礎並指

引方向。最後，藉由Ijiri 所提出之三式簿記的理論架構以及契約理論等觀念的結

合，本研究大膽地提出「契約式三式簿記」之概念，以做為透過會計資訊解決（或

減輕）因資訊不對稱所導致之道德危機的問題。

透過「契約式三式簿記」之架構，財務報表除了提供財富及所得之資訊外，尚提供

有關動力、力量、及行動等面向之額外資訊，使投資大眾對於管理當局之行動更能

清楚地觀察；而由於該資訊系統對管理當局行動結果的較佳分割，可使股東與管理

當局間之契約訂定更具效率。此外，透過Fineness Theorem等之驗證，「契約式三

式簿記」所提供之資訊確實優於傳統之複式簿記所提供者，「契約式三式簿記」將

可解決（或減輕）道德危機之問題。

為了配合「契約式三式簿記」概念之落實，財務會計觀念性架構在「財務報告的目

的」、「財務報表的基本要素」、以及「財務報表的認列與衡量」等方面應加以適

當的修正，引入有關動力、力量及行動等面向之觀念，以改善財務會計系統之資訊

品質，抑減財務報表潛藏的機會成本。

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3.楊俊烈「道德危險下之資本結構」，國立政治大學企業管理研究所未出版碩士論文，民國80 年。
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