会计信息产品属性的经济学分析  

Economic Analysis of Attributes of Accounting Information Products

作　　者：胥珩[1] 

机构地区：[1]华中科技大学经济学院,湖北武汉430074

出　　处：《财会通讯（下）》2010年第4期78-80,161,共3页Communication of Finance and Accounting

摘　　要：会计信息本质是具有公共物品属性的商品。本文从对会计信息产品的分类出发,对会计信息产品的作用、价值补偿渠道、成本收益和供求市场进行了分析,揭示了公开资本市场上导致会计信息产品市场需求缺口的本质原因。The nature of accounting information is a commodity, and with public goods attributes. This paper, which is starting with classification of accounting information products, conducts a comprehensive analysis of the value of distribution channels, cost-benefit, and supply and demand in the market of accounting information products, and reveals the nature of the reasons for the demand gap on the market in an open capital markets.

关 键 词：会计信息产品 公共物品 需求缺口 

分 类 号：F233[经济管理—会计学]