论会计信息消费存在的问题及对策  

On problems confronting accounting information consumption and countermeasures

作　　者：刘娜[1] 夏云峰[1] 

机构地区：[1]湘潭大学,湖南湘潭411105

出　　处：《广东经济管理学院学报》2005年第6期57-59,81,共4页Journal of Guangdong Institute of Business Administration

摘　　要：会计信息消费是指会计信息消费者选择、分析使用会计信息,作出投资决策并在投资中获得收益,满足其增加财富的需求。会计信息消费是一种信息商品消费,目的是缓解“信息不对称”,能使资本市场更有效率。目前,会计信息消费中存在水平低、质量不高、一次性消费行为等问题。要解决这些问题,必须在保护消费者权益的同时,要对消费进行调控,发挥消费者的积极能动作用。Accounting information consumption refers to that accounting information consumers se lect, analyze and use accounting information, make investment decisions and expect to make profit from their investment. It is consumption of information goods. It aims to remove “unbalanced informa tion”and promote the effectiveness of capital market. Accounting information consumption is confronted with the problems of low proficiency, poor quality and one-time-consumption. To solve th.e problems, we should protect the interests of consumers as well as exercise macro-control over consumption and give play to the dynamic role of consumers.

关 键 词：会计信息消费 会计信息消费水平 会计信息消费者行为 

分 类 号：F230[经济管理—会计学]