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会计信息作为一种特殊的商品和普通商品一样,也存在供给方和需求方,会计信息要实现其价值和使用价值,必须在供求双方之间进行交易,因此,会计信息也遵循一般商品的交换规律。但是,由于会计信息既具有公共物品的属性又具有私人物品的属性,所以在供求交换的过程中,又具有自己的特殊性。而正是这种特殊性,使得会计信息市场处于混乱状态,因此,探讨会计信息供求的特殊性具有重要的现实意义。
Accounting information as a special commodity and ordinary commodity, there are also supply and demand side, accounting information to achieve its value and value, must be between the supply and demand transactions, therefore, accounting information also follow the exchange of general merchandise law. However, since accounting information has both the attributes of public goods and the attributes of private goods, it also has its own particularity in the process of supply and demand exchange. And it is this particularity that makes the accounting information market in a chaotic state. Therefore, it is of great practical significance to explore the particularity of supply and demand of accounting information.