当前我国证券市场中会计信息失真的现象比较严重。我国经济理论界不少学者认为会计信息失真源于会计信息的公共物品属性,提出会计信息应该商品化,明晰其产权,并认为这能从根本上解决会计信息失真问题。对此,笔者不敢苟同,下面谈点个人的看法。一、会计信息的公共物品属性及其对 At present, the distortion of accounting information in the securities market in China is more serious. Many scholars in the economic theory circles of our country think that the distortion of accounting information originates from the public goods attributes of accounting information. It proposes that accounting information should be commercialized and its property rights be clarified, and this can fundamentally solve the problem of accounting information distortion. In this regard, I disagree with the following personal point of view. First, the public goods attributes of accounting information and its right