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会计信息产品属性的经济学分析
引用本文:胥珩.会计信息产品属性的经济学分析[J].财会通讯,2010(12).
作者姓名:胥珩
作者单位:华中科技大学经济学院,湖北武汉430074
摘    要:会计信息本质是具有公共物品属性的商品。本文从对会计信息产品的分类出发,对会计信息产品的作用、价值补偿渠道、成本收益和供求市场进行了分析,揭示了公开资本市场上导致会计信息产品市场需求缺口的本质原因。

关 键 词:会计信息产品  公共物品  需求缺口

Economic Analysis of Attributes of Accounting Information Products
Xu Heng.Economic Analysis of Attributes of Accounting Information Products[J].Communication of Finance and Accounting,2010(12).
Authors:Xu Heng
Institution:Economics School;Huazhong University of Science and Technology;Wuhan;Hubei 430074
Abstract:The nature of accounting information is a commodity, and with public goods attributes. This paper, which is starting with classification of accounting information products, conducts a comprehensive analysis of the value of distribution channels, cost-benefit, and supply and demand in the market of accounting information products, and reveals the nature of the reasons for the demand gap on the market in an open capital markets.
Keywords:Accounting information products Public goods Demand gap  
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