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随着我国经济的迅速发展,企业对于会计信息的关注度越来越高,会计信息是一种很有价值性的资源,是企业发展的关键。而会计信息的产权属性是衡量信息质量和企业价值分配的标杆。会计信息产权是在企业产权的基础上发展起来的,在发展过程中出现了诸多问题,它的畸形性特点尤为突出,同时也影响了企业的发展。本文就会计信息产权畸形性产生的原因进行分析,进而找到解决问题的对策。
With the rapid economic development in our country, enterprises pay more and more attention to the accounting information. Accounting information is a valuable resource and the key to the development of the enterprise. The property right of accounting information is the benchmark to measure the quality of information and the distribution of enterprise value. Accounting information property rights are developed on the basis of enterprise property rights, and many problems have appeared in the process of development. The abnormality characteristics of accounting information are particularly prominent, which also affect the development of enterprises. This article analyzes the causes of accounting information property malformation, and then find the solution to the problem.