摘要
本文主要讨论会计准则的经济学意义,将会计信息看作是一种产品,会计准则看成是对市场的管制。在理想市场假设下,会计准则是多余的。而信息不对称的存在使得理想假设无法在现实市场中成立,如何解决市场失效的问题,便引入了准则的制定。准则的制定无论对会计本身还是对市场秩序、产权的保护都有意义。
This article mainly discusses the economic meaning of accounting rules, which regards accounting information as a product and accounting rules as a surveillance. Under the assume of perfect market, accounting rules is unnecessary. While the assume does not exist in the real market, accounting roles is necessary. It is meaningful for market order and property right to make accounting rides.
出处
《黑龙江对外经贸》
2008年第9期140-141,共2页
Heilongjiang Foreign Economic Relations and Trade
关键词
会计准则
会计信息
经济学
accounting rules
accounting information
economics
