会计作为一个信息系统,其目的是为利益相关者提供决策有用信息,会计信息作为一种特殊的商品,在不同的经济发展时期表现出不同的产权归属,在从私人物品向公共物品的角色转换过程中,产权关系变得更加错综复杂。会计信息产权的合理界定有助于规范会计行为和会计信息市场,会计信息产权的制度安排不但影响企业本身的经济效率,而且影响整个社 Accounting as an information system, its purpose is to provide stakeholders with useful information for decision-making. As a special commodity, accounting information shows different ownership of property during different periods of economic development. In the transition from private goods to public goods During the process, property relations have become more complex. The reasonable definition of accounting information property right helps regulate the accounting behavior and accounting information market. The institutional arrangement of accounting information property rights not only affects the economic efficiency of the enterprise itself, but also affects the whole society