论会计信息属性与政府会计监管

公共产品理论被引入会计研究领域后,学术界倾向于支持“会计信息是公共产品或者准公共产品”的观点。是否将会计信息界定为公共产品会直接影响到政府会计监管的边界,因此本文从公共产品的定义和特征出发考察会计信息的属性,认为目前条件下会计信息不符合公共产品要求；而且即使是公共产品,也很难由此推断出建立政府主导的监管体系的结论。把会计工作环境和秩序视为公共产品既符合理论推理,又能支持我国会计改革和发展的实际做法。

Research on the Attribute of Financial Information and the Accounting Regulations Put in Force by the Government

Since the public goods theory is used to study accounting problems,most resesrchers uphold the view that financial information is a kind of public goods.This paper studys the attribute of financial information according to the definition and characters of public goods,and finds out that it is not financial information but the working environment and working order of accounting shall be public goods.This redefinition acts in accord with the public goods theory and the practice of our country.