会计信息市场失灵的经济学分析  

Economic Analysis of Accountancy Information Market Inaccuracy

作　　者：赵书利[1] 李金霞[2] 

机构地区：[1]石家庄电业局,河北石家庄050051 [2]河北经贸大学,河北石家庄050091

出　　处：《石家庄经济学院学报》2002年第4期403-405,共3页Journal of Shijiazhuang University of Economics

摘　　要：当前会计信息失真与披露不充分表明会计信息市场运转的失灵,其症结在于会计信息供给的外部性导致市场力量自发作用的结果难以实现资源配置的帕累托效率状态。矫正会计信息市场失灵必须依靠和强化道德约束、政府管制、明晰产权和制度创新等多种手段的共同作用。The current inaccurate and imperfect accountancy information shows the failure in operation of accountancy information market, the reason being the result of market automation brought about by the exteimalities of accountancy information supply makes it hard to realize Parteo efficiency of resource allocation. The economics way to correct the failure of the accountancy information market lies in many approaches, such as adherence to and strengthening of moral constraints, government regulation, clearly defining property rights and system innovation.

关 键 词：经济学分析 会计信息市场 外部性 政府管制 会计信息失真 市场失灵 制度创新 

分 类 号：F231[经济管理—会计学]