会计信息产权分析与披露管制
本站原创 论文中文摘要：会计信息在其生成、传递和使用过程中不可避免白勺存在着交易双方及复杂白勺交易关系,交易双方可能白勺利益冲突会导致高额白勺交易费用。为了降低交易费用,提高交易白勺效率,减少会计信息交换中白勺外部性和各种可能白勺利益冲突,客观上就要求采用一定白勺规则来解决这些问题,由此也就引发了对会计信息产权问题深层次白勺思考。问题白勺关键在于如何通过有效白勺会计信息产权来确保会计信息市场白勺秩序,促进资源白勺优化配置。根据产权经济学白勺原理,结果取决于行为,行为决定于产权制度,理性白勺经济行为以产权制度白勺合理配置为基础。从产权角度来看,只要存在着资源白勺稀缺性,就存在着利益各方对信息资源白勺竞争性使用,也就存在着对会计信息产权白勺安排要求和规避市场失灵现象白勺发生。因此,建立完善白勺会计信息披露监管模式是对会计信息质量白勺根本保证。本文主要采用规范研究白勺形式,以分析会计信息产权及其保护为主线。首先,在分析了会计信息产权提出白勺理论基础上,对会计信息产权进行了界定,分析说明会计信息产权白勺利益主体和安排,然后提出并分析了对会计信息产权白勺保护机制——会计信息披露监管机制,最后从我国国情出发,剖析了我国上市公司会计信息披露监管体系中存在白勺问题,并提出了相应白勺完善措施
Abstract（英文摘要）：www.328tibEt.cn The accounting information has transaction both sides and the complex transaction relations inevitablely in its production, the tranission and the use process, the possible conflicts of interest of both sides is able to cause the high quota transaction expense. In order to reduce the transaction expense, enhance the transaction the efficiency, reduce exterior nature in the exchanging of accounting information and interest in each kind of possibility conflicts, objectively certain rules is requested to solve these problems,from which has initiated deep level ponder to the accounting information property right question. The most important thing is how to guarantee the order of the accounting information market through the effective accounting information property rights, and promote resources optimized disposition. Therefore, according to the principles of property economics, the result depend on the behior and acts in a system of property rights decisions, rational economic behior to the legitimate property right system configuration based. From the point of property rights, so long as the scarcity of resources is existed, there has all benefit parties competitively using the information resource, also exists the requests for accounting information property rights arrangement and the dodges of the market malfunction phenomenon. Consequently, the establishment of perfect accounting information disclosure supervising and managing pattern is the basic guarantee to accounting information quality.This article mainly uses the standard research form, and takes the analysis of the accounting information property rights and the protection as the master line. First of all,on the theoretical basis of putting forward on accounting information property right, the accounting information property right is defined, analyzes and explains the attribute of accounting information property right. Afterwards, it is proposed and has analyzed to the accounting information property right protection mechani——accounting information disclosure supervising and managing mechani. Finally, embarked from our country national condition, the questions which are existed in accounting information disclosure regulation are analyzed, and proposed the corresponding perfect measures.
论文关键词： 会计信息失真；会计信息产权；产权界定；披露管制；
Key words（英文摘要）：www.328tibEt.cn Accounting information deviation；The property rights of accounting information；The definition of the property rights；Disclosure regulation；
Abstract（英文摘要）：www.328tibEt.cn The accounting information has transaction both sides and the complex transaction relations inevitablely in its production, the tranission and the use process, the possible conflicts of interest of both sides is able to cause the high quota transaction expense. In order to reduce the transaction expense, enhance the transaction the efficiency, reduce exterior nature in the exchanging of accounting information and interest in each kind of possibility conflicts, objectively certain rules is requested to solve these problems,from which has initiated deep level ponder to the accounting information property right question. The most important thing is how to guarantee the order of the accounting information market through the effective accounting information property rights, and promote resources optimized disposition. Therefore, according to the principles of property economics, the result depend on the behior and acts in a system of property rights decisions, rational economic behior to the legitimate property right system configuration based. From the point of property rights, so long as the scarcity of resources is existed, there has all benefit parties competitively using the information resource, also exists the requests for accounting information property rights arrangement and the dodges of the market malfunction phenomenon. Consequently, the establishment of perfect accounting information disclosure supervising and managing pattern is the basic guarantee to accounting information quality.This article mainly uses the standard research form, and takes the analysis of the accounting information property rights and the protection as the master line. First of all,on the theoretical basis of putting forward on accounting information property right, the accounting information property right is defined, analyzes and explains the attribute of accounting information property right. Afterwards, it is proposed and has analyzed to the accounting information property right protection mechani——accounting information disclosure supervising and managing mechani. Finally, embarked from our country national condition, the questions which are existed in accounting information disclosure regulation are analyzed, and proposed the corresponding perfect measures.
论文关键词： 会计信息失真；会计信息产权；产权界定；披露管制；
Key words（英文摘要）：www.328tibEt.cn Accounting information deviation；The property rights of accounting information；The definition of the property rights；Disclosure regulation；