摘要
本文试从经济学角度对会计信息的外部性进行分析 ,揭示其外部性的影响。会计信息外部性的存在 ,使得利益相关者受益或受损 ,资源配置效率降低。校正会计信息的外部性有三种方式选择 :明晰产权 。
A new method of analysing accounting information is proposed.Using the method,we can study the effects of externality on accounting information.Externality of accounting information will make the interesting parts get extra benefits or costs,and cause the efficiency of resources allocation to be impaired.There are three options to correct the externality:defining property rights,controling accounting information and using moral restraint.
出处
《山东农业大学学报（社会科学版）》
2003年第1期85-87,共3页
Journal of Shandong Agricultural University(Social Science Edition)
关键词
会计信息
外部性
产权
会计信息管制
accounting information,externality,property right,accounting information control
