摘要
会计信息外化为“准公共产品”特性的存在 ,使得会计信息畸形消费 ,处于供给不足的无效率状态。本文通过对会计信息产品的研究 ,提出会计信息的生产应以“私人产品”的形式 ,按层次付费消费。即消费“标准信息”产品和消费”“认证信息”产品 ;
Accounting information shows its external characteristics as “prepublic products” , which makes the accounting information deformity consumed, supplying with the insufficienty inefficient state. This paper proposes through the study on accounting information products the production of accounting information should be in the form of “private products' and be paid and consumed according to the levels, namely consuming the products of “standard information', and the products of“authentication information '.We try to seek and set up a kind of market system traded to accounting information.
关键词
准公共产品
私人产品
信息生产成本
标准信息产品
accurate public products
private products
production cost of information
standard information products
