关于会计信息的产权分析  

Property rights analysis of the acco unting information

作　　者：王哲[1] 陈国瑞[1] 

机构地区：[1]西安交通大学,陕西西安710061

出　　处：《陕西省行政学院陕西省经济管理干部学院学报》2001年第4期50-52,共3页Journal of Shaanxi Administration School and Shaanxi Economic Management School

摘　　要：从产权角度对会计信息的产权属性进行分析,可以认为会计信息具有私人产品的属性。本文通过分析会计信息的私人成本与社会效益之间的不对等性,从而得出产权外溢引起的外部性是会计信息失真的根本原因。The article attempts to analyse the a ttributes of the accounting informa tion in property rights per-spective,and to reveal that the acco unting information is a type of private product.Thereafter,we expound t he asymmetry with regard to private cost and society benefit on accounting i nformation.Whereas,we come to the c on-clusion that the basic reason for dis tortion of the accounting informati on is the externality caused by the ou tflow of property rights.

关 键 词：会计信息 产权属性 会计信息成本 社会效益 不对等性 

分 类 号：F231[经济管理—会计学]