会计信息管制的二元逻辑框架探析  

Dualistic Logical Framework Analysis on Regulation of Accounting Information

作　　者：万良勇[1] 饶静[2] 

机构地区：[1]中山大学管理学院,广东广州510275 [2]江西财经大学会计学院,江西南昌330013

出　　处：《财会通讯（学术版）》2005年第4期68-69,96,共3页Communication of Finance and Accounting

摘　　要：本文主要探讨了会计信息管制的二元逻辑框架。首先将对会计信息的管制区分为会计信息质量管制及会计信息数量管制。会计信息质量管制的逻辑根源在于证券市场上的功能锁定现象。会计信息数量管制的逻辑根源在于会计信息市场的市场失灵,主要包括会计信息生产的垄断性、会计信息的不对称分布、会计信息的外部性及公共物品属性。This paper probes into the logical framework of regulation on accounting information. We classify the regulation on accounting information into two parts: regulation on quality and on quantity of accounting information. Functional fixation results in the regulation on quality of accounting information and market failure results in the regulation on quantity of accounting information. Market failure includes monopoly, asymmetric information, externality and public goods.

关 键 词：会计信息管制 逻辑框架 功能锁定 市场失灵 

分 类 号：F233[经济管理—会计学]