摘要
会计信息具有一定的经济后果性,所以作为理性的经济人,企业的利益相关者都关注会计信息,利益相关者也就成为了会计信息的需求主体。文章认为需求主体因禀赋差异引发不同的需求满足方式,应该因势利导地培育使之成为真正的会计信息市场主体,进而改进会计信息的供给,提高会计信息质量,实现财务会计决策有用性的目标。
Accounting information has its economic consequences to some extents, so as economic men with rationality , all of stakeholders of business pay attentions on accounting information. By this way stakeholders become demanding entities of accounting information. The article concludes that, because of having different endowments, different demanding entities have different ways to meet their information demand. We should breed them till they become as real accounting information market demanding entities, which enhance accounting information supply and fulfill objective of financial accounting.
出处
《华东经济管理》
2006年第8期143-145,共3页
East China Economic Management
关键词
会计信息
需求
禀赋
合作
选择性激励
accounting information
demand
endowment
cooperation
selective incentives
