会计信息供求矛盾分析与协调

An analysis and coordination of contradiction of supply and demand in accounting information

会计信息具有商品属性,存在着供给方和需求方。协调会计信息供求矛盾包括:完善会计假设、发展多种会计计量模式、变革会计报告模式、提高会计人员素质、完善会计环境。会计信息的供给与需求之间的矛盾对经济带来的不良影响有:决策失误、控失灵、评价失公、市场失效。国家有关部门需要制定相关的解决措施。

There exist supply and demand in accounting information which has the property of goods. Coordination of contradiction of supply and demand in accounting information includes the perfection of accounting assumption, development of various accounting measure models, reform of accounting report models, promotion of professional quality of accountants, and perfection of accounting environments. The negative influences of the contradiction concerned on the economy are the wrong decision and monitor, and loss of evaluation and efficiency of market. The departments concerned on the national levels need to constitute the countermeasures.