会计信息可靠性与相关性的产权博弈分析

从产权经济学角度对会计信息的产权属性进行分析,把会计信息的产权主体定位为所有的信息使用者,认为会计信息的产权主体与会计信息质量特征之间存在密切关系。不同产权主体之间为有利于自身的信息进行博弈,可靠性和相关性孰轻孰重取决于各方在博弈中的力量对比。最后,文章提出重构会计信息市场、实现可靠性和相关性协调发展的若干对策。

Game Analysis of Property for Reliability and Relevance of Accounting Information

This paper tries to analyse the property attribute of accounting information from the perspective of property right economics,and orientates the main body of accounting information property as all information users.It is believed that the main body of accounting information property is closely connected with the quality characteristics of accounting information.Different main bodies of property play games in order to obtain the self-interested information.What matters more between reliability and relevance depends on the strength of each side in the game.Finally,this paper proposes some countermeasures to restructure the accounting information market to realize a harmonious development of reliability and relevance.