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本文认为,会计信息产权的界定直接关系到市场资源配置的效率问题。会计信息产权的模糊性会造成供需双方的不明确和外部性。试图通过实现会计信息商品化来进行会计信息产权交易,以及通过以俱乐部形式实现的会计回归与会计外部化的制度安排模式,不能从根本上解决会计信息产权的界定问题。而将未来的会计信息产权归属于公司的股东的模式,将使会计信息产权界定得更加明晰,并使公平、自由的市场交易成为可能。
This paper argues that the definition of accounting information property rights is directly related to the efficiency of market allocation of resources. The ambiguity of accounting information property rights will result in the uncertainty and externalities of both supply and demand parties. Trying to realize the transaction of accounting information property rights through the commercialization of accounting information and the institutional arrangement of accounting regression and accounting externalization in the form of club can not fundamentally solve the definition of accounting information property rights. And the future ownership of accounting information property vested in the company’s shareholder model, will make the accounting information property rights more clearly defined, and make fair and free market transactions possible.