会计信息产权

本文的研究是以会计信息产权为中心而展开的。

Contracting , The Property Rights of Accounting Information and GamesThis PH.

企业合约中会计信息产权的性质、功能及制度变迁分析

Analysis on the Property Rights of Accounting Information Nature , Function and Institutions Change in Enterprise Contract

会计信息产权的矛盾及其解决办法

The Contradiction for The Property Right Of Accounting & Its Solutions

会计信息产权；一般均衡；交易费用；制度；属性；

Accounting Information Property Rights General Equilibrium Transaction Costs ; Institution Characteristics ;

试论企业会计信息产权博弈

Game of property rights of corporate accounting information

在整个契约组合中具有权威地位的资本主体决定着会计信息产权。

Among the combination of contracts , the authoritative capital subject determines the property rights of accounting information .

企业所有权分享与会计信息产权研究

You Can Share My Daddy The Study on the Ownership of Enterprise & Property Rights of Accounting Information

因此，必须改变现有的制度安排，实现对会计信息产权的有效保护。

Therefore , Changes must be made to the current arrangement of accounting system so as to provide an effective protection for property right of accounting information .

问题的关键在于如何通过有效的会计信息产权来确保会计信息市场的秩序，促进资源的优化配置。

The most important thing is how to guarantee the order of the accounting information market through the effective accounting information property rights , and promote resources optimized disposition .

通过从会计信息产权和会计信息分类的角度对会计信息特殊属性进行认识，也为我国的会计人员管理体制改革提供了理论基础。

From the point of view of accounting information property and its classification , acknowledging the special nature of accounting information offers theory foundation for our the reform in accounting management principles in our country .

本文以规范研究为主，辅以调查问卷分析，以会计信息产权作为全文的逻辑起点，信息不对称作为本文的理论基础，探讨上市公司会计信息的产权界定及其保护问题。

Based on the principle of asymmetric information , the paper discussed the definition and protection of the property rights of listed companies ' accounting information , with the method of positive analysis and questionnaire analysis .

最后，利用博弈论分析方法，着力揭示随着企业筹集资金过程导致的企业所有权分享和与之伴随的会计信息产权的变迁。

Then with the aid of game theory , the author try to describe the sharing of ownership of the firm and the definition of the property rights of accounting information in the process of raising funds .

通过分析会计信息产权性质的演变，指出了股份制公司的会计信息产权存在由初始的私人产权转化为公有产权的要求。

By analyzing the evolution of the property right of accounting information , the paper pointed out the property right of accounting information in share-holding company has the demands of the transition from private property right to public property right .

第三章首先通过一个思想实验，来研究企业所有权分享的一般规律，然后在此基础上研究企业所有权分享对会计信息产权的影响。

In chapters , the author construct a thought experiment to describe the process of the sharing of ownership of the firm , and based on which to study how the sharing of ownership of the firm to affect the definition of the property rights of accounting information .

会计信息的产权问题研究

The Research of Property Rights of Accounting Information

本文对会计信息披露的产权结构进行了分析，发现会计信息披露实质是由信息支配权所有者向信息要求权所有者提供会计信息的过程。

This paper analyzes the equity structure of accounting information disclosure , through which it is found that the disclosure , in essence , is a process of transmitting accounting information from the information owner to the information demandant .

根据这个市场方案，投资者依法享有的获取真实会计信息的权利被从会计信息产权中分离出来，使得这种原来只能通过政府管制才能得到维护的权利可以在市场上自由转让。

According to the proposal , the stockholders ' legal rights of acquiring true AI will be separated from the property rights . These legal rights , which were protected only by government before , can be transacted freely in the market now .

会计信息披露的效率与公平问题&基于会计信息产权和会计外部化的思考

Efficiency and Justice of Accounting Information Disclosure & Reflection based on Property Rights of Accounting Information and Accounting Externalization

会计信息外部性的存在带来会计信息供求的冲突，解决此冲突的规则就是会计信息产权。

Externalities of accounting information brings the collision of its demand and supply , and the only solution is accounting information property rights .

当前我国会计信息的内部性问题远比其外部性问题严重，会计信息失真的主要原因是会计信息产权并未得到有效维护。

The externality issues are more serious than the internality issues in China today , and the main reason of AI rule-violating distortion ( RVD ) is having no effective protection to AI property rights .

会计制度弹性的性质和弹性的大小，直接影响到会计行为、会计信息以及基于会计信息各产权主体的利益分配，最终影响到整个市场经济的运行。

The character and extent of the flexibility in accounting institutions will directly influence the accounting behavior , accounting information and the distribution of benefits of every subjective of property rights based on the accounting information and finally inevitably influence the whole market economy .

企业会计人员管理体制的改革与创新必须要考虑到委托代理关系中的激励和约束以及会计信息的产权和公平效率问题。

Many issues should be taken into consideration for the reform and innovation of the accountant management system in enterprises , such as promotion and constraint in client-agency relation , property rights of accounting information , justice and efficiency .

目前的会计制度安排使资本市场上的会计信息具有公共物品的特征，搭便车的现象普遍存在，导致会计信息产权交易效率低、会计信息质量差。

The current arrangement of accounting system characterizes the accounting information in the capital market as " public goods ", which results in a widely existing phenomena of " getting a lift ", a low efficiency of property right transaction , and a poor quality of accounting information .