会计信息产权存续模式:公共产权或私人产权

The Somatic Effort Mode of Accounting Information Property :Public Property or Private Property

对会计信息产权确认的思考,缘于六年前对会计信息质量问题的关注,2003年作为课题主要撰稿人对会计信息质量进行调查,根据接受调查的岗位群体和单位实证资料分析,会计信息披露不足与信息超载并存,会计信息真实性的缺失与甄别困难。通过对问题的经济学分析,认为根源在于会计信息的"准公共物品"性所衍生的会计信息公共产权所带来的外部效应,潜藏着极易诱致市场失灵的因素,市场失灵给政府管制提供了理由。随着政府管制的增加,企业自愿披露的空间越来越小,企业信息披露的自由裁量权越来越低。因此,需要通过会计信息需求和供给的平衡、纠正信息偏在等,来寻求会计信息产权存续模式。

My reflection on the confirmation of Accounting Information Property dated from the focus of the quality of accounting information six years ago.In 2003,I,as the main copywriter of the subject,investigated the quality of accounting information.According to the group surveyed in various posts andthe analysis of verified data of units,there existing inadequate disclosure of accounting information and information overload.Such is common that the lack of authenticity of accounting information and screening problems.According to the analysis of the problem in economics,the external effect brought by the public property of accounting information derived from a ＂quasi-public goods＂ nature of accounting information hides some factor that can easily induce market failure which serves as good excuse for the demand of government regulation.As the enhance of government regulation,the space of disclosure of enterprises decreases,so dose the freedom measure power of information disclosure.As a result,it is necessary to seek reasonable somatic effort mode of accounting information property by means of keeping balance between demand and supply and correcting information mistakes.