论适当政府监管下的企业会计信息市场化  

On Market-oriented Enterprises' Accounting Information Under Appropriate Government's Supervision

作　　者：颜剩勇[1] 吴彧[2] 

机构地区：[1]湖南科技大学商学院,湖南湘潭411201 [2]西南财经大学

出　　处：《湖南科技大学学报（社会科学版）》2004年第4期43-45,共3页Journal of Hunan University of Science and Technology(Social Science Edition)

摘　　要：让企业供应充足的符合会计信息质量要求的会计信息,需要有效的会计信息市场。企业会计信息的稀缺性和外部性导致了会计信息市场的失灵。针对会计信息市场失灵,提出以政府适当监管为前提,在明晰企业会计信息产权的基础上,借助网络信息技术,实现企业会计信息市场化。Adequate and meeting qualitative characteristic accounting information produced by enterprises needs an efficient accounting information market. The scarcities and externalities of the enterprises' accounting information result in the market failures. In order to solve it, the market-oriented enterprises' accounting information must be founded on premising appropriate government's supervision, clearing the property rights of enterprises' accounting information and depending on internet information technology.

关 键 词：企业会计信息 市场失灵 政府监管 网络信息技术 市场化 

分 类 号：F275.2[经济管理—企业管理]