现有产权制度安排下会计信息的公共物品特性是会计陷入困境的根本原因,但公共物品性质并非会计信息的天然和本质属性,而是可以通过以俱乐部形式实现的会计回归与会计外部化的制度安排,来改变会计信息的公共物品属性,从而重建会计秩序。在此,本文拟以产权基础会计的俱乐部模式为 However, the nature of public goods is not the natural and essential attribute of accounting information, but can be achieved through the system of accounting return and accounting externalization implemented in the form of club Arrangements to change the public goods attributes of accounting information, so as to rebuild the accounting order. In this paper, this article is based on the accounting model of club-based accounting