【作者】 王海兵；

【导师】 郝继陶；

【作者基本信息】 武汉理工大学 ， 会计学， 2003， 硕士

【摘要】 本文系统地提出了我国会计信息市场的基本理论框架并探讨了其具体运行模式，以期提高会计信息资源的配置效率，优化其在全国甚至全球范围内的配置。 第一章介绍了会计信息市场理论在国内外的发展状况，指出会计信息市场在我国尚未形成，会计信息市场的构建对于改善会计信息的供给不足(包括质量和数量两个方面的供给不足)具有重大的现实意义。 第二章阐述了会计信息市场的基本理论问题。文章指出会计信息市场的本质是用来交换各种会计信息的场所及其各种交换关系的总和(静态描述)，是一种引导社会资源有效配置和调整企业财务关系的机制(动态描述)。 第三章论述了建立会计信息市场的必要性和可行性。 第四章介绍了会计信息市场的客体与客体，并对各自的范围、属性、特征进行了论述。文章认为，会计信息市场的客体范围应是由经济单位内部会计人员收集加工而成、以一定的会计文件为载体形式向经济单位外部报送或传递的那部分会计信息；其使用价值和价值的双重属性有别于一般商品。会计信息市场的主体范围是由会计信息商品的供应主体、需求主体、经营主体和中介服务主体几个部分共同构成的一个群体；文章从利益目标、相互关系及矛盾三个方面分析了会计信息市场的主体属性。 第五章从影响因素、函数表达和弹性分析三个方面探讨了会计信息市场的需求与供给，指出会计信息市场存在着供需矛盾。文章认为，会计信息市场的供需矛盾体现在供应主体异化、需求主体模糊以及供求失衡三个方面，提出了供需矛盾的具体解决途径。 第六章从市场交易的特征、市场交易的方式及其选择、市场交易的实现三个方面深入探讨了会计信息市场交易。认为服务中介交易方式优于供求直接交易方式及经营中介交易方式，理应成为会计信息市场的主要交易方式。本文所述的会计信息市场正是基于服务中介这种交易方式构建而成的。 第七章指出，会计信息市场的缺陷有市场无效、失效和失败三种类型，认为会计信息市场的缺陷是政府对其实行必要干预的理论依据。政府的干预主要体现在质量控制、价格确定、供求满足、行为监督和市场秩序五个方面；干预的实现形式则是基于设立会计信息中心这一制度安排，并对会计信息中心的具体构建模式作出有益的探讨。更多还原

【Abstract】 This article has systematically put forward the basic theory frame of our country’s accounting information market and has inquired into its concrete operating model, and in the hope of raising the disposition efficiency of accounting information resources, optimizes it in the whole nation even whole world.First chapter introduces the development condition of the accounting information market theory at home and abroad, pointing out that the accounting information market does not form in our country yet, building account information market will benefit the poor condition of accounting information supplying (includes the quality and quantity supplying shortcoming) greatly.The second chapter has expounded several basic theoretic problems of accounting information market. The article pointed out that the essence of this market is a place used for exchanging various accounting information which going on the market (static state description), and the sum of various exchanges relations. It’s a mechanism that takes effect in the disposition of society resources and adjusting the enterprise financial affairs relations (trends descriptions).Necessity and feasibility of establishing accounting information market have been discussed in the third chapter.The forth chapter has introduced the subject and object of accounting information market and also its scope, attributes and characteristics. The scope of it’s object covers accounting information produced by accountant inside economic units and disclosed towards outside user in the forms of accounting documents. Its usage value and value are different with normal commodities. The scope of accounting information market main body refers the group including suppliers, demanders, managers and medium service units. Interest targets, relations and paradoxes were analyzed as main body’s attributes.The fifth chapter has talked about the influence factors, function expressions and elasticity analysis of accounting information market’s demand and supply, and the paradox between supply and demand were pointed out, too. The paradoxes between supply and demand embody as following: dissimilation of the main body of demander; confuse of themain body of supplier and unbalance in supply-demand. To solve these questions, some measures were put forward.In the sixth chapter, characteristics of market business, method and its selection and the realization of market business were discussed in details. It declares that the way of service through medium in accounting information trade is super to face-to-face trade or management through medium. Accounting information market we talked is just based on the way of service through medium.The last chapter pointed out that (he defects of accounting information market include three types: that the market is invalid; market is inefficient and the market is defeat. They are the theory basis on which government put effect. The government’s intervenes chiefly embody at five aspects: quality control, price definition, demand satisfaction, action control and market orders, and the form realizing intervening is base on the system arrange of establishing accounting information center. Concrete model of accounting information center was put forward by this article, too.更多还原