| 基于供求框架的会计信息失真及其治理 |
| |
| 引用本文： | 田新锋. 基于供求框架的会计信息失真及其治理[J]. 青岛远洋船员学院学报, 2005, 26(3): 7-11,61 |
| |
| 作者姓名： | 田新锋 |
| |
| 作者单位： | 中国海洋大学,山东,青岛,266071 |
| |
| 摘 要： | 会计信息失真是困扰世界的会计治理难题。本文从会计信息的经济学属性谈起，建立了会计信息的供求分析框架，认为是会计信息供给的外部性和有效需求主体的实际缺失导致了会计信息失真；最后提出了相应解决问题的思路。
|
| 关 键 词： | 公共物品会计信息 私人物品会计信息 外部性 |
| 文章编号： | 1671-7996（2005）01-0007-05 |
| 收稿时间： | 2005-01-30 |
| 修稿时间： | 2005-01-30 |
Accounting Information Distortion and Its Correction Based on the Supply Demand Frame |
| |
| TIAN Xin-feng. Accounting Information Distortion and Its Correction Based on the Supply Demand Frame[J]. Journal of Qingdao Ocean Shipping Mariners College, 2005, 26(3): 7-11,61 |
| |
| Authors: | TIAN Xin-feng |
| |
| Affiliation: | TIAN Xin - feng ( Ocean University of China, Qingdao 266071, China |
| |
| Abstract: | The distortion of accounting information is a problem. This article sets out from the economic property of accounting information, establishes the analysis frame of the supply - demand accounting information, puts forth that it is the actual loss of the externalism of the supply of accounting information and the principal part of the effective demand that causes the information distortion and brings about the corresponding solution to the problem. |
| |
| Keywords: | accounting information of public properties accounting information of private properties extemalism |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
