论会计信息管制的成本及分摊

文章认为实施会计信息管制是必需的。市场失灵是会计信息管制的重要依据。会计信息管制将耗费巨额成本,文章分别从直接成本和间接成本的角度对会计信息管制的成本作了分析。最后,对会计信息管制的直接成本在利益相关者之间的分摊作了尝试性的探讨。

It＇s believed that it＇s necessary to regulate the accounting information in this paper.Market failure is an important basis of accounting information regulation.And it＇s a large cost to regulate the accounting information.In this paper, the cost of accounting information regulation is analyzed from the view of direct cost an indirect cost and finally the allocation of the direct cost among the stakeholder is discussed.