会计信息消费者

会计信息消费者行为就是会计信息消费者在一定的消费心理支配下，对会计信息这种特殊商品所采取的选择、评价、购买和使用的一系列行为活动。

The behavior of accounting information consumer is a series of activities that are dominated by consumption anticipation .

优化会计信息消费者结构就是要找出具有强烈消费需求动力的会计信息消费者，促使其成熟，扩大他们的消费影响力。

The optimization of the structure of accounting information consumers means to finding out the consumers with real demand and helping them becoming mature and influential consumers .

会计信息消费是指会计信息消费者选择、分析使用会计信息，做出投资决策并在投资中获得收益，满足其增加财富的需求。

The consumption of accounting information is a process in which people apply accounting information to help them make decision and get interests .

通过对中外会计信息消费结构的比较可以发现，实施虚假消费的会计信息消费者倾向于与会计信息生产者合谋，侵占其他会计信息消费者的利益。

Comparing the structure of accounting information consumers of China with that of western countries , it is found that the accounting information consumers with false demand tends to conspire with accounting information producers to expropriate the interest of other accounting information consumers .

利用消费经济学研究框架，界定会计信息消费的涵义，提出了会计信息消费有效三因素，按照消费内容将会计信息消费体系分为会计信息消费水平、会计信息消费者结构和会计信息消费者行为。

I explain this conception from accounting information consumption level , the component of accounting information consumer , the behavior of accounting information consumer .