会计信息产权及其交易研究

会计信息是“私人产品” ,企业会计信息向外界平等主体传递的过程是产权交易的过程。目前的会计制度安排使资本市场上的会计信息具有“公共物品”的特征 ,“搭便车”的现象普遍存在 ,导致会计信息产权交易效率低、会计信息质量差。因此 ,必须改变现有的制度安排 ,实现对会计信息产权的有效保护。

A Study of the Property Rights of Accounting Information and its Transaction

Since accounting information is a "private product", the process of transmission of a business onto the external counterpart should be a process of transaction of property right. The current arrangement of accounting system characterizes the accounting information in the capital market as "public goods", which results in a widely existing phenomena of "getting a lift", a low efficiency of property right transaction, and a poor quality of accounting information. Therefore, Changes must be made to the current arrangement of accounting system so as to provide an effective protection for property right of accounting information.