论会计信息的物品属性和商品属性

On the Goods Property and Commodity Property of Accounting Information

从静态角度看,会计信息的物品属性可以分为纯公共物品、准公共物品和私人物品;从动态角度看,随着企业组织类型、相关法规和企业融资决策的变化,三种物品属性之间会发生相互转化。会计信息商品属性体现为价值、使用价值和交换价值,三者既有一般性,又有特殊性。会计信息的物品属性和商品属性存在着既对立又统一的关系。如果生产会计信息的目的不是为了交换,则纯公共物品会计信息、准公共物品会计信息和私人物品会计信息都不是商品,即物品属性和商品属性存在着对立的一面;反之,则三种物品属性的会计信息都是商品,即物品属性和商品属性又存在着统一的一面。

From the static view, the goods property of accounting information can be classified into pure public goods, quasi-public goods and private goods. From the dynamic view, the properties of the three goods will change between each other along with the changes of the types of business organizations, the relevant laws and the financing decisions made by the enterprises. The commodity property of accounting information is reflected by its value, use value and exchange value, each of the three has a generality and a specialty. There exists a relationship of both opposite and unity between the goods property and commodity property in accounting information. If the purpose of producing accounting information is not for exchange, then the accounting information of the pure public goods, quasi-public goods and private goods are not commodities, namely, there exists an opposite side between the goods property and commodity property; otherwise, the accounting information of the three is a kind of commodity, i.e. there exists an unified side between the goods property and commodity property.