产权会计理论学派及其治理政策

On the School of Property-Accounting Theory and its Policy of Governance

经济学与会计学有着最紧密的学科渊源关系。二者在发展过程中是相互交叉、渗透而共同进步的,产权会计理论学派正是这种学科交叉与渗透的直接成果。按照产权会计理论的思想。虚假会计信息泛滥的原因在于会计信息的所有权部分虚置,因此,明晰会计信息的所有权,变“准公共产品”为纯公共产品或纯私有产品是治理虚假会计信息的根本出路。

There is a close relation between accounting and economics. The school of property-accounting theory is a outcome of economics and accounting. On the point of school of properly-accounting theory, the fraudulent information of accounting is due to imperfect property of accounting information. Correspondingly, to make the property of accounting information clear, and information of accounting become perfect public goods or perfect private goods are fundamental measure to prevent fraudulent information of accounting.