论会计信息产权的明晰与界定

本文认为,会计信息产权的界定直接关系到市场资源配置的效率问题。会计信息产权的模糊性会造成供需双方的不明确和外部性。试图通过实现会计信息商品化来进行会计信息产权交易,以及通过以俱乐部形式实现的会计回归与会计外部化的制度安排模式,不能从根本上解决会计信息产权的界定问题。而将未来的会计信息产权归属于公司的股东的模式,将使会计信息产权界定得更加明晰,并使公平、自由的市场交易成为可能。

On Identification of Accounting Informaiton Ownership

This paper considers that the identification of accounting information ownership affects the efficiency of market resource collocation directly. The ambiguous identification of accounting information ownership will result the uncertainty of supply and demand parties and exterior effect. The attempt to transact accounting information ownership by commercializing accounting information , accounting regress and externalization realized by club format can not solve the identification problem on accounting information ownership essentially. The future format that the ownership of accounting information belongs to shareholders of the corporate will clearly identify the accounting information ownership, and make the fair and free market transaction possible.