| 会计信息本质属性分析 |
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| 引用本文： | 李振锋,刘新仕. 会计信息本质属性分析[J]. 财会通讯, 2007, 0(8) |
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| 作者姓名： | 李振锋 刘新仕 |
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| 作者单位： | 河南大学工商管理学院 河南大学工商管理学院 河南郑州 河南郑州 |
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| 摘 要： | 本文通过对会计信息本质属性分析,在理性假设条件下对会计信息进行重新解读,认为会计信息既不能独断的界定为公共物品,也不能定义为商品,将会计信息定义为公共物品及商品,不能从真正意义上解释在经济包括社会领域所产生的经济现象,会计信息本身并不具备所谓的公共物品或商品的条件。认为应在成本效益的原则下重新思考会计信息的真正本质,重新定性会计信息并认识会计信息。
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| 关 键 词： | 会计信息 公共物品 成本效益 |
Andysis of the Nature of Accounting Information |
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| Li Zhenfeng Liu Xinshi. Andysis of the Nature of Accounting Information[J]. Communication of Finance and Accounting, 2007, 0(8) |
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| Authors: | Li Zhenfeng Liu Xinshi |
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| Abstract: | In this paper,the nature of accounting informationis is deeply analzed.It is realized under rational hypothesis of condition again.This paper considers that accounting information cann't be is defined as public goods or personal goods by one-sided view.If it is that,the penomenons appeared in economic area including social area,cann't be completely explained.So accounting information does't have the conditons of publice goods or personal goods.It is necessary to redefinite and recognite the accounting in formation under the cost and effectiveness principle. |
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| Keywords: | Accounting information Public goods Personal goods The cost and effectiveness |
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