会计信息产权和会计信息披露

Property Right of Accounting Information and Accounting Information Disclosure

会计信息本质上是一项经济资源,因而是具有产权的,其产权是否能够清晰界定,直接影响企业利益相关者的收益。本文试图通过对会计信息产权的界定分析,结合会计信息披露中所存在的问题,寻找出会计信息披露尽可能真实公允的模式。

Accounting information is an economic resource and,therefore,is a property rights. Whether the property rights can be defined clearly would impact on the profits of enterprise stakeholders. This paper attempts to find out the real accounting information disclosure model through the analysis of property rights of accounting.