会计信息消费不足:基于产权视角的分析与改进  

On the Insufficiency of Accounting Information Consumption: Analysis and Perfection in the Perspective of Property Right

作　　者：孔龙[1] 周欣宇[1] 

机构地区：[1]兰州商学院会计学院,甘肃兰州730020

出　　处：《长沙理工大学学报（社会科学版）》2006年第4期67-69,共3页Journal of Changsha University of Science and Technology：Social Science

摘　　要：会计信息是一种有价值的经济资源,具有某种优化资源配置的信号传递功能,增加决策的科学性,降低市场信息的不对称性。当前我国会计信息披露的成本很高,社会对会计信息的信任度低、会计信息消费需求不足。究其原因,从根本上说背后的产权问题是症结所在。文章从产权的角度出发,分析了会计信息消费的供求矛盾,提出新的由管制当局和企业各产权主体参加的新的制度安排来解决会计信息消费不足的问题,提高会计信息的核心竞争力。Accounting information is a kind of valuable economical resources. It has some kind of signal transmission function that optimizes resources allocation, increases scientific decision-maklng and lowers down the dissymmetry of the market information. At present, China＇ s accounting information discloses very high cost. Since people lack confidence in accounting information, thus the consumption of accounting infurmarion is insufficient. The fundamental issue lies in the property right. Then from this angle, the present article analyzes the conflict between supply and demand in the accounting information and proposes a new system with the participation of supervising authority and the main body of various property rights to solve the problem of insufficient consumption and to increase the core competitive power of accounting information.

关 键 词：会计信息消费 会计信息产权 会计寻租 契约 

分 类 号：F234[经济管理—会计学]