论知识经济下的会计信息市场

The Accounting Information Market in Knowledge-based Service Economy

根据经济学理论,不同经济属性的经济资源应选择不同的资源优化配置方式。知识经济时代,会计信息资源的公益性逐渐减少,而私益性日益增加,将会计信息作为纯粹的社会公共产品来配置会计信息资源已经无法适应知识经济的要求,必须完善我国会计信息市场,利用市场方式来协调会计信息供求。知识经济下的会计信息市场具有信息提供者的多样性、信息使用者的广泛性、信息产品的私益性、信息市场的无形性等特征,因此,会计信息市场的完善应从加强政府立法、保护知识产权、鼓励会计信息市场化等方面着手进行。

Based on general economic theory, different nature of economic resources should use different means and ways to optimize the effect to the utmost. In the face of the knowledgebased service economy, the public use of accounting information is on the decline, while the private use is increasing. It is impractical to keep accounting information resources as a public commodity any more. Several methods are proposed to help accounting information resources keep in line with knowledgebased service economy: to improve accounting information market and to adjust the supply and demand of accounting information on the regular basis. The accounting information market in knowledgeand informationbased service economy needs to provide viewers multiple, wideranging, valuable, and invisible information resources. Government should strictly enact and enforce law, protect the intellectual property rights, and help put information resources for public use.