论会计信息产权的界定

会计信息的供需之间存在着矛盾,而调节矛盾的关键所在就是合理界定会计信息的产权。通过对会计信息产权界定的必要性、初始界定、利益相关者之间的博弈以及会计信息的嗣后界定的阐述,从而得出了会计信息产权的界定使会计信息产权由私人化而变得更加公共化,也更具有外部性的结论。

The definition of the property right of accounting information

There is a contradiction between the requirement and supply of the accounting information.The crux to solve the problem is to definition the property right of the accounting information rationally.Here the game of "go" chess on the necessity,initial definition and the beneficiary of the accounting information property right is discussed in this thesis,as well as the consequent definition of it.Consequently a conclusion can be drawn from the discussion that the definition of the property right of the accounting information could effectively make it more universal and more external.