会计信息披露的产权结构研究

Study on Equity Structure of Accounting Information Disclosure

本文对会计信息披露的产权结构进行了分析,发现会计信息披露实质是由信息支配权所有者向信息要求权所有者提供会计信息的过程。会计信息要求权的形成是与企业性质分不开的,而会计信息支配权的形成则取决于信息披露过程中的交易费用是否最小化。

This paper analyzes the equity structure of accounting information disclosure, through which it is found that the disclosure, in essence, is a process of transmitting accounting information from the information owner to the information demandant. The forming of the right to claim for the information is closely related to business character, while the forming of the right to dominate the information depends on whether the transaction cost is minimized during the information disclosure.