会计信息披露的效率与公平问题——基于会计信息产权和会计外部化的思考

会计信息披露的效率与公平关系到资本市场的效率与公平。基于会计信息产权和会计外部化,会计信息披露可以实现效率与公平的兼顾。职能回缩后的企业会计只提供强制性原始会计信息,维护会计信息披露公平;会计中介机构购买企业的非强制披露会计信息和其它信息,向信息用户有偿提供个性化知识会计信息,以实现会计信息披露效率。

Efficiency and Justice of Accounting Information Disclosure--Reflection based on Property Rights of Accounting Information and Accounting Externalization

Efficiency and justice of accounting information disclosure concern with that of capital market. Baaed on property rights of accounting information and accounting externalization, consideration will be given to both efficiency and justice of accounting information disclosure. Regressive corporation accountants only supply compulsorily original aecounting information to safeguard justice. Accounting agency, which buy accounting information and other information that corporation voluntarily disclose, payably provide consumers with individual knowledge accounting information to realize the justiee.