摘要
会计信息市场并非需要设计和建立的"高级"市场,它在资本市场出现的时候,就已经开始起作用了。市场是由需求产生的,有了某些确实的需求,而这些需求又能够为会计信息的生产者经济的提供,会计信息市场就会产生而且存在下去。本文分析了会计信息商品和会计信息市场以及它们形成的历程,从新制度经济学角度对会计信息市场的存在性加以论证。
The accounting information Market is not an advance market which is designed and built by someone. Actually it is made from requirement, and it run when market of capital was immaturity. If there are some realistic requires that product of accounting information can economically offer, accounting information market emerge and exist in the world. It discussed the accounting information product, accounting information market and their development course. It reported that the inevitable appearance of accounting information market from the perspective of the new institutional economics.
出处
《济宁学院学报》
2013年第1期82-85,共4页
Journal of Jining University
关键词
会计信息
会计信息市场
产权
交易成本
Accounting information
Accounting information Market
Property rights
Trade cost
