上市公司会计信息生产模式改革的经济学思考

本文基于经济学的角度,从契约理论所决定的会计本质、会计信息市场失灵和会计管制等方面,探讨了改革上市公司现行会计信息生产模式的必要性,并且提出会计信息生产社会化是解决各种会计难题的根本途径。

The Economic Thinking on the Reform of Accounting Information Production Mode of Listed Company

Based on economics, this paper studies the necessity of reforming the current accounting information production mode from the accounting essence determined by the contract theory, accounting information market failure and the dilemma of accounting regulation and puts forward that the socialization of accounting information production is the fundamental approach to resolve the accounting problem.