会计信息管制效应的经济学分析  

Economic Analysis on Accounting Information Regulation Effects

作　　者：刘静[1] 

机构地区：[1]南京审计学院,江苏南京210029

出　　处：《财会通讯（学术版）》2007年第1期12-14,共3页Communication of Finance and Accounting

摘　　要：会计信息作为一种特殊商品,需要对其生产、披露和使用过程加以管制,会计信息管制是否有效直接影响到企业提供的会计信息的数量和质量,最终影响到整个社会资源配置和财富分配,因此,会计信息管制一直是理论界关注的热点。本文从经济学的角度分析了会计信息管制的正面和负面效应,并在此基础上对提高我国会计信息管制的效率提出了对策建议。As a special good , accounting information needs to be regulated on its production, disclosure and usage. Whether accounting information regulation is efficient or not is directly related to the quantity and quality of accounting information of firms, and to the resources allocation and wealth distribution of whole society finally.Aaccounting information regulation is always focused on in studying field. This paper discusses positive and negative effects of accounting information from the view of economics,...

关 键 词：会计信息管制 市场失灵 信息不对称 会计寻租 规则 

分 类 号：F233[经济管理—会计学]