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1、学年论文对会计信息产权问题的思考学生姓名：邹泽坤学号：01110612Y01所在系部：管理系专业班级：11gb财务管理2班指导教师：苗丹许丹日期：二○一三年十一月5.1-9,,services,andmakethecitymoreattractive,strengtheningpublictransportinvestment,establishedasthebackboneoftheurbanrailtransitmulti-level,multi-functionalpublictransportsystem,thusprotectingther
2、egionalpositionandachieve23摘要随着我国资本市场的发展、深化以及会计信息市场的形成与发展，会计信息的商品属性日益凸显。会计信息是影响产权主体经济决策的重要资源，具有界定相关利益者产权边界、反映产权关系和维护产权利益、实现产权利益等重要职能。从当代信息经济学角度看，会计信息作为一种特殊的商品信息资源之一，由于其稀缺性的特点，在其生成传递和使用的过程中不可避免地存在着交易双方及复杂的交易关系，交易双方可能的利益冲突导致了高额的交易费用。为了降低交易费用，提高交易的效率，减少会计信息交换中的外部性和各种可能的利益冲突，客观上要求必
3、需采用一定的规则来解决这些问题，这样会计信息的产权问题研究就显得具有十分现实的意义。关键词：会计信息产权问题意义5.1-9,,services,andmakethecitymoreattractive,strengtheningpublictransportinvestment,establishedasthebackboneoftheurbanrailtransitmulti-level,multi-functionalpublictransportsystem,thusprotectingtheregionalpositionandachieve
4、23目录摘要······························································21会计信息产权····················································41.1什么是会计信息产权··········································41.2会计信息产权的内涵··········································41.3会计信息产权的性质···························
5、···············51.4会计信息产权的结构··········································51.5会计信息产权的功能··········································72我国会计信息产权的界定··········································102.1我国会计信息产权的界定······································102.1.1会计信息的提供方主体···························
6、·········102.1.2会计信息的需求方主体····································102.1.3会计信息产权界定之中的受益方和受损方····················112.2我国会计信息产权界定的现状··································125.1-9,,services,andmakethecitymoreattractive,strengtheningpublictransportinvestment,establishedasthebackboneoftheurba
7、nrailtransitmulti-level,multi-functionalpublictransportsystem,thusprotectingtheregionalpositionandachieve232.3我国会计信息产权界定的发展方向······························142.4我国会计信息产权界定的必要性································152.4.1交易费用与会计信息的产权································152.4.2外部性与会计信息产权····
8、································153企业会计信息产权存在的问题······
