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本文从正外部性会使资源的社会提供不足这一新古典经济学原命题出发,从数量与质量方面考察正外部性对上市公司会计信息披露的影响。由于信息的政府强制供给,正外部性对会计信息的影响为零;根据张五常的总量相等原则及考虑合约内效应的主要影响,正外部性对会计信息的影响亦是不显著。在此基础上,对会计信息披露中出现问题的原因进行了探讨,提出提高会计信息披露质量的建议。
This paper starts from the original proposition of neoclassical economics that positive externality will make the society provide insufficient resources, and examines the impact of positive externality on the disclosure of accounting information of listed companies in quantity and quality. Due to the compulsory government supply of information, the positive externalities have zero impact on accounting information. According to the principle of equal amount of Zhang Wuchang’s total amount and considering the main effect of the contract’s effect, the influence of positive externalities on accounting information is also insignificant. On this basis, the reasons for the problems in accounting information disclosure are discussed, and some suggestions on how to improve the quality of accounting information disclosure are put forward.