论国家审计信息产品的属性和价格  

A Study on the Goods Attributes of Governmental Auditing Information and Its Price

作　　者：方宝璋[1] 朱灵通[2] 

机构地区：[1]江西财经大学会计学院,江西南昌330013 [2]江西财经大学经济学院,江西南昌330013

出　　处：《审计与经济研究》2010年第3期15-20,共6页Journal of Audit & Economics

摘　　要：国家审计信息产品属性分为纯公共产品、准公共产品和私人产品,它们在一定条件下相互转化。纯公共产品审计信息的价格为税收。在准公共产品审计信息中,依照申请人要求而公开的审计信息的价格为收费;其他审计信息没有价格。在私人产品审计信息中,二次开发的审计信息的价格为市价;其他审计信息没有价格。国家审计信息的最优公开范围为纳税的边际成本等于边际收益。Governmental auditing information can be classified into three attributes,namely,pure public goods,quasi-public goods,and private goods,under certain conditions,they come about reciprocal transformation.The price of pure public goods＇ auditing information is taxation.Among quasi-public goods＇ auditing information,the price of those applications for publicity is charge,others have no price.Among private goods＇ auditing information,the price of those further developed is market price,others have no price.When taxation marginal revenue equals its marginal costs,the best scope of governmental auditing information publicity will be realized.

关 键 词：国家审计信息属性 纯公共产品 准公共产品 私人产品 价格 

分 类 号：F239.44[经济管理—会计学]