| 财务会计信息供需矛盾及对策分析 |
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| 引用本文： | 王彦斌.财务会计信息供需矛盾及对策分析[J].湖南财经高等专科学校学报,2005,21(5):26-30. |
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| 作者姓名： | 王彦斌 |
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| 作者单位： | 中南财经政法大学,湖北,武汉,430060 |
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| 基金项目： | 本文为湖北省会计学会2004年度重点课题《中国会计准则体系建设与会计国际协调问题研究（编号：HBKJ02）》的阶段成果. |
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| 摘 要： | 财务会计信息的供给与需求是矛盾的两个方面,它们在相互作用的过程中共同决定着会计信息质量.本文首先围绕着谁需要会计信息、他们需要什么类型的会计信息以及他们对会计信息的质量有何要求三个主题对会计信息需求进行了专项分析,接着对会计信息的供给进行了探讨,最后分析了会计信息供需之间的矛盾以及相应的对策.
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| 关 键 词： | 财务会计信息 供需 矛盾 对策 |
| 文章编号： | 1009-4148（2005）05-0026-05 |
| 收稿时间： | 2005-09-05 |
| 修稿时间： | 2005年9月5日 |
Analysis on the Contradiction between Supply and Demand of Financial Accounting Information and on Its Solution |
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| Wang Yanbin.Analysis on the Contradiction between Supply and Demand of Financial Accounting Information and on Its Solution[J].Journal of Hunan Financial and Economic College,2005,21(5):26-30. |
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| Authors: | Wang Yanbin |
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| Institution: | Zhongnan University of Economics and Law, Wuhan, Hubei 430060, China |
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| Abstract: | Supply and demand of financial accounting information is contradictive. In the interactive process, they decide jointly the quality of accounting information. This paper first analyses three topics about accounting information, namely, who need accounting information, what kind of information they need and what is their request for the quality of accounting information. It then presents a discussion of the supply of accounting information. Finally, it analyses the contradiction between supply and demand of accounting information and puts forward the relevant solution. |
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| Keywords: | Financial Accounting Information Supply and Demand Contradiction Solution |
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