会计信息供求矛盾及其协调问题研究  

A Study on the Problems about Contradiction in the Supply and Demand of Accounting Information and Its Coordination

作　　者：李心合 

出　　处：《财经研究》1999年第11期58-63,共6页Journal of Finance and Economics

摘　　要：本文认为，会计信息领域存在供求矛盾，矛盾的基本形态是供不应求，表现形式是宽型信息需求结构与窄型信息供给结构的矛盾和高质信息需求与低质信息供给的矛盾。信息供求矛盾带来决策失误、控制失灵、评价失公和市场失效等消极后果。协调信息供求矛盾的重点在于扩大和优化信息供给。This article puts forward that there is contradiction between supply and demand in the fields of accounting information, and that supply falls short of demand is the basic form. This contradiction will bring on varied faults in decision, control,etc. The important thing to solve this contradiction is to expand and improve the supply of information.

关 键 词：会计信息 供求关系 信息需求 信息供给 

分 类 号：F230[经济管理—会计学]