会计信息产权重构与流程再造

论文中文摘要：一、内容与观点:文章针对会计信息失真的国际性难题,用产权经济学、信息经济学等相关经济学理论,从现有的会计信息的产权主体、会计信息的产权属性、会计信息的产权效率等角度对导致会计信息失真的根本原因进行了专门分析,得出了会计信息产权主体的错位、会计信息产权属性的混淆、会计信息产权效率的低下是导致会计信息失真的内在本质根源这一重要结论。现有的会计信息的产权主体定位为企业管理当局,由于信息不对称的原因使他们有动机和机会对外提供虚假会计信息;现有的会计信息的产权属性定位为事实上的公共产品属性,必然由于公共产品的外部性导致会计信息供给上的不足和需求上的“搭便车”现象,不利于会计信息质量的提高。在此基础上,寻找根治会计信息失真的必要条件,即进行会计信息产权主体的重构、会计信息产权属性的重构、会计信息产权效率的提升,从产权制度创新的视角找到了解决问题的突破口。另一方面,从会计使能技术中的信息技术和会计技术的发展角度分析了根治会计信息失真,提高会计信息质量的可能条件,即充分利用计算机网络技术等现代会计使能技术,结合事项法会计的相关新兴理论,改造现代网络会计信息系统,从宏观和微观视角彻底进行会计信息的流程再造,从使能技术创新的视角找到了解决问题的具体途径。这样,从治理会计信息失真的必要性和可能性,产权制度创新和使能技术创新两方面论证了解决会计信息失真问题的可行模式:会计信息的产权重构与流程再造,从而正式提出了贯穿本文始终的两个核心命题,并保证了整篇文章前后的逻辑一致性。然后,文章围绕会计信息的产权重构与流程再造这两条主线顺次展开。会计信息的产权重构方面,主要包括会计信息的产权主体重构和会计信息的产权属性重构。在会计信息的产权主体重构中,提出了管理会计信息和财务会计信息的产权主体的分离,由企业组织的会计人员生产使用管理会计信息,实行管理会计信息的自产自

Abstract（英文摘要）： The distorting of the accounting information is a difficult international problem. With the economics of property rights, the information economics and other related economics theories, the thesis analyzes the reasons why the problem exists. On the one hand, the author has found that the dislocation of accounting information property rights owner, the confusion of accounting information property rights attribute, and the low efficiency of accounting information property rights are the essential reasons which cause the accounting information distorted. After the analysis, the author attempts to seek a method to solve the problem. It is suggested that change the accounting information property rights owner and the accounting information property rights attribute, so as to enhance the accounting information property rights efficiency. On the other hand, the development of enabling technology including information technology and accounting technology can help to solve the accounting information distorting problem. It is suggested that fully use computer network and the event approach accounting to carry on the reengineering of macroscopic and microscopic accounting process thoroughly. Thus, the thesis provides a feasible pattern to solve the accounting information distorting problem: reconstructing the accounting information property rights and reengineering the accounting process.Then, the thesis is followed by the reconstruction of accounting information property rights. In this part, the author suggests that change the owner of the accounting information property rights and the attribute of the accounting information property rights .That is to say, the owner of management accounting information should be separated from that of financial accounting information. The former is the enterprise manager
论文关键词： 会计信息系统；产权重构；流程再造；卫星报表；
Key words（英文摘要）： accounting information system；reconstruction of property rights；reengineering of process satellite；report form；