会计信息供求的经济学分析

The Economic Analysis of Accounting Information's Supply and Demand

本文运用经济学的原理,并结合两个图形,对会计信息的供求双方之间的矛盾进行分析。最后得出在现有的制度安排下,无法完全解决会计信息的供求矛盾,如果要完全消除供求矛盾,应改变现有的制度安排。

In this paper,the author analyses the conflict between supply and demand of accounting information by economic theory with two figures. The conclusion is that the conflict cannot be solved completely without change present institution, want to solve the conflict, first, we should change the institutional arrangement.