会计信息产权的矛盾及其解决办法

The Contradiction for The Property Right Of Accounting & Its Solutions

通过分析会计信息产权性质的演变,指出了股份制公司的会计信息产权存在由初始的私人产权转化为公有产权的要求。单纯依赖市场并不能解决这一问题,但是依赖政府的强制性信息披露制度也只是众多解决办法中的一个。

By analyzing the evolution of the property right of accounting information, the paper pointed out the property right of accounting information in share-holding company has the demands of the transition from private property right to public property right. Only by market means, we can't solve this problem. Nevertheless, forcible information disclosure system by government is but one of many solutions.