会计信息市场研究
本站原创 论文中文摘要：会计信息作为一种劳动产品，从某种意义上说是与古代会计同时萌芽、产生的，伴随着经济和社会的发展，又强烈带动了会计信息的需求与供给。一方面，由于公司间兼并、重组、联营等，使会计信息成为其战略实施不可缺少的重要依据；另一方面，由于市场经济激活了证券市场，使会计信息几乎成了全民所需要的信息，会计信息需求的扩大，对各种类型会计信息的需求也在不断增加。会计信息是由特定的会计人员所提供、以一定的会计载体形式来表现、为满足特定范围内信息使用者的需要而存在的经济信息。从特征上分析，会计信息具有公共产品的两个特征，即消费上的非排他性和非竞争性。但会计信息的生产和披露是有成本的，“搭便车”行为使得会计信息被付费的人使用，也被不付费的人使用，从而使得会计信息的成本得不到公平分担和有效补偿，造成市场效率低下。因此，建立标准科学规范、反映客观及时、满足国家宏观调控和市场经济需要的会计信息市场体系有其客观的必要性与可能性，是我国与社会主义市场经济发展要求相适应的会计模式的基本框架之一。从建立会计信息市场的宏观环境上看，我国的最大特色就在于已处于一种经济体制转型过程中，这是一种由上而下的转变。转变的目标是要从原有行政主导的计划经济转变为一个以市场为导向的市场经济体系。这一自上而下的转变方式，形成了研究目前中国所有经济问题的最特殊的社会背景。现实一方面是被改造的对象，另一方面却又影响着改革目标的方向与实现。会计改革也是如此，不仅要建立与整个改革目标相配套的新制度，而且又要考虑现状的牵制与适应。在新旧制度并存的环境下，会计信息由于具有其特殊性，在生成、传递和使用的过程中不可避免地存在着供求双方复杂的交换关系。从微观环境上看，由于各种因素的影响，会计信息失真的现象普遍存在。会计信息失真严重影响了正常社会经济秩序，不仅给国家宏观预测、决策带来困难，也导致企业投资者、债权人及其他信息使用者的投资、<WP=3>信贷决策发生偏差，影响了有关部门经济预测和决策。此外，会计信息失真造成了大量国有资产流失，给社会各方面带来了一些不良影响，为贪污腐化、行贿受贿等违法行为和不良风气提供了温床。因此，有必要建立和规范会计信息市场，提高会计信息质量。会计信息市场是用来交换各种会计信息的场所及其各种交换关系的总和，是一种引导社会资源有效配置和调整企业财务关系的机制。随着我国现代企业制度的建立和资本市场的发展，培育和建设会计信息市场有其客观必然性和重要的现实意义。主要体现在：会计信息市场是企业参与市场竞争的需要；是国家对国民经济进行宏现调控的需要；是一国经济走向世界的需要。此外，建立完善的会计信息市场，可以使同类企业的会计信息得到对比分析，能够从一定程度上抑制会计，达到提高会计信息质量、为需求者提供有用的上市会计信息的目的。同时，建立和规范会计信息市场，还需要加强政府对其的管制。因为，一方面，在市场经济条件下，政府扮演着提高效率、稳定运行(反周期)、维护公平、促进发展、培育市场以及经济法治等行为角色，政府的权力特征为政府的干预提供了重要的条件。另一方面，会计信息市场缺陷，使会计信息资源难以通过会计信息市场本身自动得到最优的配置。至于政府干预的手段，主要包括法律方面、行政方面、以及经济方面等的手段。其中，制定会计准则，是政府采用法津和经济手段对会计信息市场进行干预和管制的最重要体现。本文从会计信息的产生和发展入手，较为系统地论述了会计信息的特征，并从经济学的角度分析了会计信息商品在消费上的非竞争性和非排他性，得出建立会计信息市场的必然性和可能性。接着，以会计信息市场的规范和完善为主线，在总结我国会计信息市场的现状和不足的基础上，研究如何把会计信息这一“公共产品”转化成“私人产品”，并构建一个会计信息交易中心来进行会计信息、尤其是上市会计信息（分析性会计信息）的管理服务工作。最后，为了解决市场本身的缺陷，提出了加强政府管制的观点。结构上，本文共分三部分：第一章 会计信息市场概述<WP=4>本章为全文提供基础的理论支持，从会计信息和会计信息市场的产生和发展入手，对比目前国内对会计信息概念的不同观点，分析得出了自己的观点，即会计信息是由特定的会计人员所提供、以一定的会计载体形式来表现、为满足特定范围内信息使用者的需要而存在的经济信息。接着，从经济学的角度对会计信息的生产、消费进行分析，指出会计信息具有消费上的公共性和生产上的外部性两大特性，造成了投资者的利益得不到保护，社会资源得不到优化配置，市场效率低下。所以，有必要建立一个标准科学规范、反映客观及时、满足国家宏观调控和市场经济需要的会计信息市场管理体系。从本质上讲，会计信息市场就是用来交换各种上市会计信息的场所及其各种交换关系的总和，是一种引导社会资源有效配置和调整企业财务关系的机制。从职能上讲，会计信息市场具有提供上市会计信息和决策咨询的职能。第二章 我国会计信息市场的现状分析本章分析了我国会计信息市场
Abstract（英文摘要）： As a kind of products of labor, in a sense, the accounting information was produced with the ancient accountant at the same time. The development of economy and society has driven the demand and supply for the accounting information strongly. On one hand, because of companies’ annex, recombination and pool, accounting information becomes indispensable important basis of company strategy implementation; On the other hand, because market economy has activated the securities market, the accounting information nearly becomes information that the whole people need. Accounting information demands increase all kinds of accounting demand constantly too.The accounting information is offered by specific accounting personnel, and expressed in the form of certain accounting carrier. The accounting information is the economic information existing for meeting the demands of information user in the specific range too. Analyzed from characteristic, the accounting information has two characteristics of public product ---it is not exclusive and competitive. However, the production and disclosure of the accounting information he cost. Because of the existence of behior of free rider, the accounting information is used by the person who is paid, and used by the person not paying at the same time. In this way, the cost of the accounting information can not be fair shared and effective compensated, which causes market efficiency to be low. So, establishing the system of accounting information market has objective necessity and possibility. It<WP=7>is one of the basics frames of the accounting mode in conformity with demand for development of socialist market economy in China too.The greatest characteristic of China is that she is in a kind of transition course, which is a kind of transition from top to bottom. The goal changed is changing from original planned economy into the economic system of the market. This kind of way of changing has formed the most special social background of research of all China’s economic questions at present. On one hand, reality is a target tranormed. On the other hand, it influences the direction and realization of the goal of reform. The accounting’s reformation is like this too. It not only wants to set up the new system related to whole reform goal, but also will consider pinning down and adaptation of the current situation. Under the environment that the new system and old system coexist, because of hing its particularity, the accounting information, during the process of producing and tranit and use, will he complicated exchange relations of both sides of supply and demand unoidably. Because of the influence of various kinds of factors, distorted phenomenon of the accounting information generally exists. Distorted accounting information influences the normal society and economic order seriously. Moreover, the sham accounting information makes the belonging of the nation capitals and properties of greats quantity washed. It brings some harmful effects to the various sides of the community. Hence, establishing and forming accounting information market are indispensable.The accounting information market is the arena that interchanges the different accountings information, and is the total of different change relationships. It can guide community resources and regulate financial relationships of companies. Constructing the accounting information marketplace possess necessity and actual significance. Moreover,<WP=8>establishing the accounting information market can improve the accounting information quality. At the same time, this kind of establishment still needs government’s management. The measures of management are law saliva and economic measures.This dissertation is begined with forming and developing of accounting information marketplace .It expounded accounting information feature and present situation of China accounting information market .It researches how tranerring " public product " into " private product", and establishing an accounting information dea
论文关键词： 会计信息；会计信息市场；上市会计信息；会计信息交易中心；
Key words（英文摘要）： accounting information；accounting information market；marketable accounting information；accounting information deal center；
Abstract（英文摘要）： As a kind of products of labor, in a sense, the accounting information was produced with the ancient accountant at the same time. The development of economy and society has driven the demand and supply for the accounting information strongly. On one hand, because of companies’ annex, recombination and pool, accounting information becomes indispensable important basis of company strategy implementation; On the other hand, because market economy has activated the securities market, the accounting information nearly becomes information that the whole people need. Accounting information demands increase all kinds of accounting demand constantly too.The accounting information is offered by specific accounting personnel, and expressed in the form of certain accounting carrier. The accounting information is the economic information existing for meeting the demands of information user in the specific range too. Analyzed from characteristic, the accounting information has two characteristics of public product ---it is not exclusive and competitive. However, the production and disclosure of the accounting information he cost. Because of the existence of behior of free rider, the accounting information is used by the person who is paid, and used by the person not paying at the same time. In this way, the cost of the accounting information can not be fair shared and effective compensated, which causes market efficiency to be low. So, establishing the system of accounting information market has objective necessity and possibility. It<WP=7>is one of the basics frames of the accounting mode in conformity with demand for development of socialist market economy in China too.The greatest characteristic of China is that she is in a kind of transition course, which is a kind of transition from top to bottom. The goal changed is changing from original planned economy into the economic system of the market. This kind of way of changing has formed the most special social background of research of all China’s economic questions at present. On one hand, reality is a target tranormed. On the other hand, it influences the direction and realization of the goal of reform. The accounting’s reformation is like this too. It not only wants to set up the new system related to whole reform goal, but also will consider pinning down and adaptation of the current situation. Under the environment that the new system and old system coexist, because of hing its particularity, the accounting information, during the process of producing and tranit and use, will he complicated exchange relations of both sides of supply and demand unoidably. Because of the influence of various kinds of factors, distorted phenomenon of the accounting information generally exists. Distorted accounting information influences the normal society and economic order seriously. Moreover, the sham accounting information makes the belonging of the nation capitals and properties of greats quantity washed. It brings some harmful effects to the various sides of the community. Hence, establishing and forming accounting information market are indispensable.The accounting information market is the arena that interchanges the different accountings information, and is the total of different change relationships. It can guide community resources and regulate financial relationships of companies. Constructing the accounting information marketplace possess necessity and actual significance. Moreover,<WP=8>establishing the accounting information market can improve the accounting information quality. At the same time, this kind of establishment still needs government’s management. The measures of management are law saliva and economic measures.This dissertation is begined with forming and developing of accounting information marketplace .It expounded accounting information feature and present situation of China accounting information market .It researches how tranerring " public product " into " private product", and establishing an accounting information dea
论文关键词： 会计信息；会计信息市场；上市会计信息；会计信息交易中心；
Key words（英文摘要）： accounting information；accounting information market；marketable accounting information；accounting information deal center；