会计信息产权视角下会计信息失真问题研究
本站原创 论文中文摘要：会计信息是一种具有经济后果的特殊的信息资源,是信息使用者进行决策的基础。会计信息使用者可能因会计信息受益或受损。由于会计信息的稀缺性产生了会计信息产权。在企业经营权与所有权分离的条件下,会计信息产权与企业所有权的分享紧密相连,只有明确会计信息产权的归属问题,才能最终了解导致会计信息失真的原因,从而为解决会计信息失真问题奠定基础。本文主要介绍了会计信息产权的相关理论、分析了会计信息失真的现状、从会计信息产权角度寻找会计信息失真的原因,并最终提出如何维护会计信息产权。从会计信息产品的属性来看,会计信息属于公共产品,即当一个会计信息使用者使用某项会计信息时,不会影响其他的会计信息使用者对该会计信息的使用。在会计信息市场中,任何一笔交易都需要交付交易费用,就会计信息的供给者和使用者来说,导致交易费用增加的重要原因就是会计信息不对称。本文主要从直接原因——信息不对称和根本原因——会计信息产权的制约作用两个方面分析了会计信息失真的原因。在分析会计信息失真的根本原因时,对会计信息产品的属性进行了分析,并从产权错位的角度进行了论述。由于会计信息产权的错位,导致会计信息的产权外溢。会计信息产权的外溢又使得会计信息披露的成本与收益不匹配,从而导致了会计信息的失真。最后,本文从会计信息产权的复位、确立会计信息的共享制度、政府应加强对会计信息产权的维护和利用市场机制对会计信息产权进行维护等四个方面来探讨了治理企业会计信息失真的对策
Abstract（英文摘要）： Accounting information is one kind of the special information resources which has the economic consequences, and accounting information is the information users decision-making basis. Accounting information users may benefit or damaged because of accounting information. The accounting information scarcity produced accounting information property. In the conditions of separation on enterprise management and ownership , the accounting information property and the enterprise ownership share are closely linked, must first clearing the problem of accounting information property ascription, can eventually awareness the reason of the distortion of accounting information, thus lay the foundation for solving the accounting information distortion problem.The main content of this article introduces the accounting information property related theory, and analyses the present situation and the distortion of accounting information from the accounting information property angle looking for the reasons of accounting information distortion, and finally puts forward how to maintenance of accounting information property. From the accounting information product attributes to see, accounting information belong to the public product, i.e. when an accounting information user use an accounting information, will not affect other accounting information user using the accounting information. In the market of the accounting information, any transaction needs delivery transaction costs, the accounting information asymmetry is the important reason causing the transaction cost increase for accounting information providers and users.This article mainly from two aspects of the direct reason - the information asymmetry and basic reason - accounting information property restriction role analyzes the reason of the distortion of accounting information. When analyzing the root cause of accounting information distortion of accounting information, the product attributes are analyzed, and discussed this from the angle of malposition property in this paper. Because of the accounting information property, caused dislocation of the accounting information of property spillover. Accounting information property the spillover harmful substance accounting information disclosure the costs and benefits of not match, which led to the accounting information distortion. Finally, this article from four aspects of the accounting information property, establishing the reset of accounting information sharing system, the government strengthening accounting information property maintenance and using of market mechani of accounting information property maintenance to discuss the countermeasures of the management of enterprise accounting information distortion.
论文关键词： 会计信息产权；会计信息失真；原因分析；治理对策；
Key words（英文摘要）： accounting information property；Accounting information distortion；cause analysis；countermeasures；
Abstract（英文摘要）： Accounting information is one kind of the special information resources which has the economic consequences, and accounting information is the information users decision-making basis. Accounting information users may benefit or damaged because of accounting information. The accounting information scarcity produced accounting information property. In the conditions of separation on enterprise management and ownership , the accounting information property and the enterprise ownership share are closely linked, must first clearing the problem of accounting information property ascription, can eventually awareness the reason of the distortion of accounting information, thus lay the foundation for solving the accounting information distortion problem.The main content of this article introduces the accounting information property related theory, and analyses the present situation and the distortion of accounting information from the accounting information property angle looking for the reasons of accounting information distortion, and finally puts forward how to maintenance of accounting information property. From the accounting information product attributes to see, accounting information belong to the public product, i.e. when an accounting information user use an accounting information, will not affect other accounting information user using the accounting information. In the market of the accounting information, any transaction needs delivery transaction costs, the accounting information asymmetry is the important reason causing the transaction cost increase for accounting information providers and users.This article mainly from two aspects of the direct reason - the information asymmetry and basic reason - accounting information property restriction role analyzes the reason of the distortion of accounting information. When analyzing the root cause of accounting information distortion of accounting information, the product attributes are analyzed, and discussed this from the angle of malposition property in this paper. Because of the accounting information property, caused dislocation of the accounting information of property spillover. Accounting information property the spillover harmful substance accounting information disclosure the costs and benefits of not match, which led to the accounting information distortion. Finally, this article from four aspects of the accounting information property, establishing the reset of accounting information sharing system, the government strengthening accounting information property maintenance and using of market mechani of accounting information property maintenance to discuss the countermeasures of the management of enterprise accounting information distortion.
论文关键词： 会计信息产权；会计信息失真；原因分析；治理对策；
Key words（英文摘要）： accounting information property；Accounting information distortion；cause analysis；countermeasures；