会计信息供需矛盾的探讨  

A Discussion on the Demand and Supply of Accounting Information

作　　者：徐凤霞[1] 樊培银[1] 

机构地区：[1]中国海洋大学会计学系,山东青岛266071

出　　处：《税务与经济》2005年第1期64-66,共3页Taxation and Economy

摘　　要：会计信息是一种特殊的商品,即"公共商品",因此也适用经济学的供求定理。根据这一定理,当会计信息的供给与需求不相等时,就会产生会计信息的供需矛盾。会计理论本身固有的局限性是会计信息供需矛盾产生的内在因素,会计环境的不断变化是会计信息供需矛盾产生的外在原因。解决会计信息供需矛盾的对策:一是充实与改进会计理论与会计方法;二是完善会计准则与会计制度;三是改善会计环境。Accounting information is a special commodity,that is 'public commodity',which matches the economic theory of demand and supply.According to this theory,the demand and supply contradictions on accounting information should occur when demand and supply on it is unequal.The limitation in the accounting theory is the interior factor of demand and supply of accounting information and the change of accounting environment is the exterior one.The countermeasures to solve these contradictions are:First,accounting theory and approaches should be improved;second,accounting codes and system should be perfected;and third,the accounting environment should be bettered.

关 键 词：会计信息 供需矛盾 会计理论 会计方法 会计制度 会计准则 

分 类 号：F230[经济管理—会计学]