我国会计信息市场体系构建研究  

Research on the Construction of Our Contury's Accounting Informaiton Marcket System

作　　者：杜永奎[1] 宋印龙 

机构地区：[1]甘肃政法学院经济管理学院,甘肃兰州730070

出　　处：《济宁学院学报》2016年第1期105-111,共7页Journal of Jining University

摘　　要：随着我国市场经济体制的不断健全和完善,会计信息经济决策功能日益凸显。会计信息由政府强制披露,表现出"公共品"性质,生成、披露成本得不到补偿,供给不足、质量失真问题成为会计信息研究领域的焦点问题。针对会计信息公共品缺陷,国内外学者从会计信息商品属性出发,探索研究了会计信息市场,并在此基础上,分析了会计信息的商品本质属性,通过建立会计信息市场能够有效解决会计信息披露不足、质量失真等问题,真正发挥经济决策功能。本文基于我国会计信息供需特点,提出构建我国会计信息市场的基本思路,建立以供给方、需求方、交易中心和监管机构为主体的市场体系模型,分析了市场供需、价格补偿、质量保障、追责与赔偿等运行机制,以推动我国会计信息市场体系的构建步伐,通过市场机制配置会计信息,从而提高会计信息的使用效率。With the market economy continuing to improve, the economic decision-making function of the accounting information becomes increasingly prominent.The accounting information,forced disclosure by the government,shows the characteristics of public goods.So the cost of the accounting can not be compensated,caused the insufficient of supply and distortion of quality problem becomes the focus of the research field of accounting information.Aiming at the defects of accounting information public goods characteristics,the domestic and foreign scholars have studied the accounting information market from the view of accounting information commodity attribute.Based on that,this paper analyzes the commodity attribute of accounting information,consider that building accounting information market can effectively solve the problem of insufficient of supply and distortion of quality,really play the role of the economic decision-making function.So this paper puts forward the basic idea of building our country＇s accounting information market, which is based on the characteristics of accounting information market.,and builds the market system model, including the market supply-demand and compensation, quality assurance, responsibility and compensation operation mechanism.Through that to promote our country accounting information market research forward, improve the efficiency of accounting information through the market allocation.

关 键 词：会计信息 会计信息商品 会计信息市场 

分 类 号：F235.19[经济管理—会计学]