会计信息产权的“广告”模型

An Advertisement Model of Property Rights of Accounting Information

当前的会计信息产权所有制结构的缺陷在于,权利人无法提出对会计信息产权的诉求,而导致这种缺陷的根本原因是会计信息产权的残缺。为此,文章借鉴广告信息产权模型,对会计信息产权模型加以修正而提出会计信息产权“广告”模型,这一模型基本上消除了会计信息产权的残缺,产权内在化受益或受损效应的配置性功能得到了恢复。

The current ownership structure of accounting information is truncated in that truucated property fights cannot internalize externalities for the innate deformity of information property. With reference of ownership structure of advertisement information, the paper presents the ＂advertisement＂ model of property fights of acccounting information, which is able to internalize externalities and so ultimately eliminates the limitation of the current ownership structure of accounting information.