论正外部性与上市公司会计信息披露

本文从正外部性会使资源的社会提供不足这一新古典经济学原命题出发,从数量与质量方面考察正外部性对上市公司会计信息披露的影响。由于信息的政府强制供给,正外部性对会计信息的影响为零;根据张五常的总量相等原则及考虑合约内效应的主要影响,正外部性对会计信息的影响亦是不显著。在此基础上,对会计信息披露中出现问题的原因进行了探讨,提出提高会计信息披露质量的建议。

Positive Externality and Accounting Information Disclosure of Listed Firms

This paper started from the new classical economics that positive externality will lead to less social supply ,studies the effects that positive externality bring to the accounting information disclosure of listed Firms. Because of the information compulsor supply by government, positive externality has no effect on accounting information. According to the principle that total equal and considering the main effects of contract inner effect ,positive extenrnality also hasn' t much impacts on accounting information.Base on it,we study the causes that existed in accounting information disclosure.