会计信息是决策者进行决策的重要依据之一。对其属性的界定大致有三种,即:非公共商品,纯公共商品,混合公共商品。本文从中国的产权制度现状出发,结合公共产品的定义和特征考察会计信息的属性,认为会计信息是具有公共商品的非竞争性和非排他性的两个基本属性的混合公共产品。 Accounting information is one of the important basis for policy makers to make decisions. The definition of its properties are roughly three, namely: non-public goods, pure public goods, mixed public goods. Based on the status quo of China’s property rights system, this paper examines the properties of accounting information based on the definition and characteristics of public goods. Accounting information is regarded as a hybrid public product with two basic attributes of noncompetitive and non-exclusive public goods.