摘要
会计信息与产权有着天然的联系,具有产权属性。合理的会计信息产权结构,有利于发挥产权功能,提高产权效率,减少会计信息外部性,改善会计信息质量。我国会计信息产权研究界对其产权属性及其归属的认识存在较大分歧。应以企业制度变迁为背景辩证看待其属性,深入理解会计信息产权的本质。
There are natural relations between accounting information and the property rights.The accounting information has the property right attribute.Reasonable the structure of the property rights of accounting information is beneficial to develop the function of property rights,raise of property right efficiency,reduce the externality of accounting information,improve accounting information quality.There exists huge divergence to recognition of property attributes and it s ascription of property rights research ...
出处
《湖北经济学院学报》
2008年第5期105-109,共5页
Journal of Hubei University of Economics
关键词
会计信息
产权
会计信息产权
述评
accounting information
property rights
the property rights of accounting information
