试论会计信息的特殊属性

会计信息的属性不能一概而论，应该结合会计信息的分类和会计信息的产权深入地分析。从会计信息的用途上看，会计信息可分为财务会计信息和管理会计信息；从会计信息的形成阶段看，会计信息可分为初生会计信息和再生会计信息。从产权的角度看，财务会计信息是公共物品，不能商品化，而再生会计信息(包括管理会计信息)是私有物品，可以商品化。通过从会计信息产权和会计信息分类的角度对会计信息特殊属性进行认识，也为我国的会计人员管理体制改革提供了理论基础。

About the Special Nature of Accounting Information

The special nature of accounting information can't be limited to only one or two aspects; it should be analyzed deeply, combining classification and property of accounting information. Accounting information can be divided into financial information and management information from the perspective of purpose of accounting information; or primitive and processed accounting information from the perspective of accounting information formation stage. To tell in the perspective of Property, financial accounting information public goods, which are not so called commodities; but processed accounting information (including management accounting information) is private goods, which can be commercialization. From the point of view of accounting information property and its classification, acknowledging the special nature of accounting information offers theory foundation for our the reform in accounting management principles in our country.