浅谈会计信息供求的特殊性  

The Particularity of Accounting Information Supply and Demand

作　　者：王学瓅[1] 章金霞[2] 

机构地区：[1]东北林业大学经济管理学院,黑龙江哈尔滨150040 [2]黑龙江科技学院经济贸易系,黑龙江哈尔滨150027

出　　处：《商业研究》2005年第11期65-67,共3页Commercial Research

摘　　要：会计信息作为一种特殊的商品和普通商品一样,也存在供给方和需求方,会计信息要实现其价值和使用价值,必须在供求双方之间进行交易,因此,会计信息也遵循一般商品的交换规律。但是,由于会计信息既具有公共物品的属性又具有私人物品的属性,所以在供求交换的过程中,又具有自己的特殊性。而正是这种特殊性,使得会计信息市场处于混乱状态,因此,探讨会计信息供求的特殊性具有重要的现实意义。As a kind of special goods,accounting information has, like other ordinary goods,both supply side and demand sides.Since accounting information must do a deal between both sides of supply and demand in order to realize its value,it follows the exchange law of general goods.However,being of the attribute of public article as well as personal ones,accounting information has its own particularity while the supply and demand sides are exchanged.And accounting information market is put into a chaos.It is of practical significance to probe into the particularity of accounting informations supply and demand.

关 键 词：会计信息 供求 特殊性 

分 类 号：F224.1[经济管理—国民经济]