| 关于会计信息的产权分析 |
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| 引用本文： | 王哲,陈国瑞.关于会计信息的产权分析[J].陕西行政学院学报,2001,15(4). |
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| 作者姓名： | 王哲 陈国瑞 |
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| 作者单位： | 西安交通大学,陕西,西安,710061 |
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| 摘 要： | 从产权角度对会计信息的产权属性进行分析,可以认为会计信息具有私人产品的属性。本文通过分析会计信息的私人成本与社会效益之间的不对等性,从而得出产权外溢引起的外部性是会计信息失真的根本原因。
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| 关 键 词： | 会计信息产权属性 会计信息成本 社会效益 不对等性 |
Property rights analysis of the acco unting information |
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| WANG Zhe,CHEN Guo-rui.Property rights analysis of the acco unting information[J].Journal of Shaanxi Administration School and Shaanxi Economic Management School,2001,15(4). |
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| Authors: | WANG Zhe CHEN Guo-rui |
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| Abstract: | The article attempts to analyse the a ttributes of the accounting informa tion in property rights per-spective,and to reveal that the acco unting information is a type of private product.Thereafter,we expound t he asymmetry with regard to private cost and society benefit on accounting i nformation.Whereas,we come to the c on-clusion that the basic reason for dis tortion of the accounting informati on is the externality caused by the ou tflow of property rights. |
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| Keywords: | the private property rights attributes of accounting information the private cost of accounting in-formation social benefit asymmetry |
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