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会计信息外部性的存在带来会计信息供求的冲突,解决此冲突的规则就是会计信息产权。会计信息产权需要界定才能发挥其应有的效能,会计信息产权的界定取决于对企业所有权分享、管制和道德等因素,企业所有权分享下的会计信息产权界定是初始的界定,无法完成初始界定时可采用管制方式进行强权界定,道德是会计信息产权界定不可缺少的因素。国企改革所滋生的各种问题的根源在于会计信息产权畸形性,欲抑制其畸形,正确处理国企所有权的分享问题的同时,建立“共同治理”的机制和“相机治理”机制是必不可少的。
The existence of accounting information externalities brings conflict of supply and demand of accounting information. The rule to solve this conflict is accounting information property right. Accounting information property rights need to be defined in order to play its due effectiveness, the definition of accounting information property rights depends on factors such as corporate ownership, control and morality, ownership of accounting information under the ownership of accounting information is the initial definition of the initial definition, can not complete the initial definition Control can be used to define the power, ethics is an indispensable factor in the definition of accounting information property. The root causes of various problems arising from the reform of state-owned enterprises lie in the malformation property rights of accounting information, the suppression of their deformity and the proper handling of the shareholding of state-owned enterprises. At the same time, it is essential to set up the mechanism of “common governance” and “camera governance” .