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本文以经济学中的公共物品理论和信息经济学相关理论为基础 ,对当前的会计信息公共物品属性的观点进行了反思。通过界定“复合品”和“核心效用”两个概念 ,本文推导出会计信息产品在特定消费群内仍是私人物品 ,市场机制是配置会计信息资源的基本手段。但会计信息产品的质量具有难以检验性 ,关于会计信息产品质量的信息在企业与投资者之间分布不对称 ,为政府管制提供了理由。
Based on the theories of public goods and economics of information in economics, this paper reflects on the current perspectives on the public goods attributes of accounting information. By defining the concepts of “composite” and “core utility”, this paper deduces that accounting information products are still private items in a specific consumer group, and the market mechanism is the basic means of allocating accounting information resources. However, the quality of accounting information products is difficult to test. The information about the quality of accounting information products is asymmetric between enterprises and investors, which provides a reason for government regulation.