摘要
会计信息是企业资源的替代变量,是一种有价值的稀缺资源,其产权缺失是导致信息供求失衡的根本原因。会计信息产权是企业产权的延伸,企业组织形式的变革并未改变会计信息产权的私人性,只是改变了产权的行使方式。上市公司的会计信息从表面上看是一种公共物品,但其本质属性仍然是私人性的。会计信息产权的私人性为信息的市场化交易创造了条件,而现代网络技术的发展使得付费消费成为可能。
Accounting information is the reflection of business enterprise resources, it is a worthy and sparse resource. The default of accounting information right is basic reason that cause the information imbalance in supply and demand. Accounting information right is an extension of business enterprise＇s property right, the organizational innovate of business enterprise doesn＇t change the private of accounting information right, just changes the perform method. It is only phenomena that listed company＇s accounting information has some characteristics of public goods, the innate character of accounting information right is still private .This is the base of the information＇s market exchange, and the paying-consume is probable by the modem network technology.
出处
《经济管理》
CSSCI
北大核心
2007年第16期37-41,共5页
Business and Management Journal ( BMJ )
关键词
会计信息产权
私人产权
交易费用
市场化交易
accounting information rights
private rights
transaction costs
market transaction
