会计信息产权的一般均衡理论  

A General Equilibrium Theory of Accounting Information Property Rights

作　　者：刘昌胜[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430074

出　　处：《财会通讯（下）》2010年第3期3-6,共4页Communication of Finance and Accounting

摘　　要：本文认为,会计信息对资源配置效率与财富分配具有显著影响,因此其披露与质量问题受到了社会的广泛关注。但因相关研究分散在互不关联的领域,使得现有理论对实务只有有限的解释与指导能力,而且理论研究自身也难以获得深入发展。解决这一问题的可行途径是,对现有的会计信息产权概念予以重新定义,构建基于财富最大化目标的一般均衡分析框架。框架中均衡的会计信息产权配置,受生产可能性边界、社会无差异曲线和不同产权配置制度的交易费用约束。Accounting information have a significant impact on the allocation of social resources and the distribution of wealth,so its disclosure and quality have been widespread concern in society.But related research scattered in several unrelated areas,making the application ability of the extant theory so limited,and the theoretical research itself can not obtain in-depth development.To solve this problem,a feasible way is to re-define the concept of accounting information property rights,and build a general equilibrium analysis framework based on wealth maximization hypothesis.In this framework,a equilibrium of the accounting information property rights subjects to production-possibility frontier,social indifference curve and the different transaction costs constraints of different institutions.

关 键 词：会计信息产权 一般均衡 交易费用 制度 属性 

分 类 号：F233[经济管理—会计学]