基于内部性的会计信息质量责任规则

会计信息的质量特征决定了会计信息市场存在内部性失灵。依据内部性的会计信息揭示管制理论,建立基于交易成本为零、竞争性市场条件下的会计信息质量责任规则基本模型,为拓展会计信息揭示管理理论研究领域奠定了基础。以该基本模型为基础,逐步放松约束条件,就会建立交易成本为正、存在寡占的责任规则,达成新的市场均衡。

Responsibility Rule for the Quality of Accounting Information Based on Interiority

There is interiority ineffectiveness in the accountin g information market. The feature of the quality of accounting information is th e decisive factor. According to the principle of the disclosure of accounting in formation control based on the interiority, the fundamental model is founded on the basis of the zero deal cost and the competitive market. The model lays a fou ndation for developing the responsibility field of the principle of the disclosu re of accounting information control. The responsibility rule with the positive deal cost and oligopoly should be founded on the basis of the fundamental model and loosening the control to attain the new equilibrium of the market.