解读会计信息产权

会计信息外部性的存在带来会计信息供求的冲突,解决此冲突的规则就是会计信息产权。会计信息产权需要界定才能发挥其应有的效能,会计信息产权的界定取决于对企业所有权分享、管制和道德等因素,企业所有权分享下的会计信息产权界定是初始的界定,无法完成初始界定时可采用管制方式进行强权界定,道德是会计信息产权界定不可缺少的因素。国企改革所滋生的各种问题的根源在于会计信息产权畸形性,欲抑制其畸形,正确处理国企所有权的分享问题的同时,建立“共同治理”的机制和“相机治理”机制是必不可少的。

explanation of accounting information property rights

externalities of accounting information brings the collision of its demand and supply, and the only solution is accounting information property rights. It can only take into effects after stipulation, which depends on those factors include ownership sharing and constrains and morality. The stipulation of accounting information property rights under the sharing of corporation ownership is the first step. We can use constraining stipulation if primary stipulation cannot be accomplished. Morality is the essential factor of accounting information property rights stipulation. The source of problems existing in the reform of state-owned enterprises is the unsuitable accounting information property rights. The essential mean to improve it is to build system of co-governance and contingent governance.