论会计信息的产权及其残缺

产权是用来界定人们在经济活动中如何受益、如何受损,以及他们之间如何进行补偿的规则。由于会计信息能够引起人们之间的受益或受损关系,运用“经济后果观”可以分析得出会计信息也具有产权属性的结论。目前的会计信息产权有两种所有制结构,但在这两种所有制结构下会计信息的产权是残缺的,而残缺的产权不具有内在化外部性的激励,因此会计信息具有外部性。应尽量消弭会计信息产权的残缺,使会计信息产权完备化。

A study of the property rights of accounting information and their absence

Property right is a concept conserning how people in their economic acitivites may be benefited or harmed,and how their loss should be cmpensated.As accounting information can result in the relationship of benefits and loss among people,from the perspective of "economic consequences",accounting information can be an attribute of property right.There are two kinds of structure regarding the ownership of accounting information.But in such structures,property rights of accounting information are absent.Furthermore,the absence of property rights cannot internalize externalities.That is why accounting information has only externalities.Therefore,the property rights of accounting information should be resumed so as to perfect accounting information.