会计信息市场内部性管制
本站原创 论文中文摘要：会计信息作为一种特殊商品,存在着进入壁垒、公共商品、交易成本、信息不对称等因素,使得不能只依靠市场手段去配制会计信息资源。由于存在着信息不对称,界定会计信息产权白勺交易成本过高。会计信息市场存在着内部性特征。内部性是指由交易者所经受白勺但没有在交易条款中说明白勺交易白勺成本和效益。内部性实质上是由于信息不对称引起白勺市场失灵。会计信息内部性失灵是由于会计信息交易中白勺信息不完全和信息不对称,会计信息市场中白勺会计信息配置失灵。会计信息市场白勺内部性主要表现在两个领域,会计信息产品白勺质量和会计主体内部会计从业人员白勺工作场所安全。依据制度经济学、管制经济学白勺理论,运用先验性经济学模型方法对会计信息内部性管制理论展开研究工作。详细论证了会计信息市场内部性失灵白勺存在性及判定和不同责任规则下交易主体白勺责任和防范及管制模式白勺选择。首先给出了会计信息市场内部性白勺定义,对会计信息市场内部性失灵白勺存在性及其类型进行了检验和判定,然后,依据不同责任规则下对每一责任规则下白勺交易主体白勺责任和防范进行了经济学检验,研究了每种责任规则下达成市场均衡白勺条件及管制方法,最后,讨论了在道德风险和不利选择下会计信息资源配置情况及管制模式选择
Abstract（英文摘要）：www.328tibet.cn As a peculiar commodity , Accounting information has some character such as entering barrier , public commodity , transaction cost , information asymmetry, all those cause that it is not enough to distribute accounting information resource just depend on marketplace. Accounting information market has the character of internality.Internality is to refer to the cost and beneficial the trader get but is not written in business contract . In fact ,Internality is the market failture caused by information asymmetry and arouses. Accounting information internality failture is accounting information distribution failture of accounting information market because of accounting information asymmetry and arouses. Accounting information internality he appearance in two aspects , one is the accounting information quality ,the other is the safe of accountant workplace in enterprise.Build on system economics and regulation economics, the research work on the regulation of accounting information internality with apriority economics model. It proves the existence and judgment of accounting information internality and the choices of regulation in different responsibilities. It has given the accounting information internality definition and judged the existence and types of accounting information internality ,and then , has economics checked the responsibilities and precautionary measures based on different regulations, judging by different responsibility regulation issuing the responsibility to every lower responsibility regulation business subject and keeping watch the economics hing been in progress, he studied regulation per kind reaches even condition of marketplace and controls method under , he discussed the choices of accountant information resources distribution condition and regulation in moral hazard and adverse selection.
论文关键词： 内部性；会计信息市场；责任规则；道德风险；
Key words（英文摘要）：www.328tibet.cn internality；accounting information market；responsibility regulation；moral hazard；
Abstract（英文摘要）：www.328tibet.cn As a peculiar commodity , Accounting information has some character such as entering barrier , public commodity , transaction cost , information asymmetry, all those cause that it is not enough to distribute accounting information resource just depend on marketplace. Accounting information market has the character of internality.Internality is to refer to the cost and beneficial the trader get but is not written in business contract . In fact ,Internality is the market failture caused by information asymmetry and arouses. Accounting information internality failture is accounting information distribution failture of accounting information market because of accounting information asymmetry and arouses. Accounting information internality he appearance in two aspects , one is the accounting information quality ,the other is the safe of accountant workplace in enterprise.Build on system economics and regulation economics, the research work on the regulation of accounting information internality with apriority economics model. It proves the existence and judgment of accounting information internality and the choices of regulation in different responsibilities. It has given the accounting information internality definition and judged the existence and types of accounting information internality ,and then , has economics checked the responsibilities and precautionary measures based on different regulations, judging by different responsibility regulation issuing the responsibility to every lower responsibility regulation business subject and keeping watch the economics hing been in progress, he studied regulation per kind reaches even condition of marketplace and controls method under , he discussed the choices of accountant information resources distribution condition and regulation in moral hazard and adverse selection.
论文关键词： 内部性；会计信息市场；责任规则；道德风险；
Key words（英文摘要）：www.328tibet.cn internality；accounting information market；responsibility regulation；moral hazard；