会计信息市场失灵的经济学分析

Economic Analysis of Accountancy Information Market Inaccuracy

当前会计信息失真与披露不充分表明会计信息市场运转的失灵,其症结在于会计信息供给的外部性导致市场力量自发作用的结果难以实现资源配置的帕累托效率状态。矫正会计信息市场失灵必须依靠和强化道德约束、政府管制、明晰产权和制度创新等多种手段的共同作用。

The current inaccurate and imperfect accountancy information shows the failure in operation of accountancy information market, the reason being the result of market automation brought about by the exteimalities of accountancy information supply makes it hard to realize Parteo efficiency of resource allocation. The economics way to correct the failure of the accountancy information market lies in many approaches, such as adherence to and strengthening of moral constraints, government regulation, clearly defining property rights and system innovation.