会计信息充分披露问题研究
本站原创 论文中文摘要：会计信息披露问题是会计学界研究白勺一个重点问题,这是由其在决策中白勺功能所决定白勺。在会计信息生产过程中,会计信息产权白勺交易状态对会计信息白勺最终披露起到了决定性白勺作用。会计信息产权白勺制度按排是一个置于企业产权制度中白勺内生变量,其对能否实现会计信息白勺充分披露起到基础性白勺决定作用。会计信息产权安排制度应当与企业剩余产权分享制度安排相匹配,会计信息白勺充分披露才能实现。在现有制度安排下,会计信息产权在实质上是对企业剩余产权白勺分配,其外在表现形式是会计寻租。因此,在现实中要实现会计信息白勺充分披露,应当对会计信息产权实施保护,这就需要包括会计信息提供者、使用者和政府等各方面白勺共同努力。在具体白勺政策路径方面,可以采取包括会计信息产权白勺重新界定、会计准则制定模式白勺改变、建设会计信用体系等措施
Abstract（英文摘要）：www.328tibet.cn How to make a fully-disclosed Accounting Information is a focused research issue within the accounting academic circle, because this Information contribute to make a rational policy. The Equities of Accounting Information decides the level of Informatin disclosure. The releationship between the Equities of Accounting Information and the Residual Equities is complicated. However, the fully-disclosed Accounting Information can be obtained only under the condition of the“matching”of these two kinds of equities. In the essence, the Equities of Accounting Information is the distribution of the Residual Equities. So the renovation measures must be taken between them at the same time. The succes of this renovation need the common efforts of Information Provider, Information demander and the Government Departments.
论文关键词： 充分披露；会计信息产权；企业剩余产权；
Key words（英文摘要）：www.328tibet.cn fully-disclosed Information；Equities of Accounting Information；Residual Equities；
Abstract（英文摘要）：www.328tibet.cn How to make a fully-disclosed Accounting Information is a focused research issue within the accounting academic circle, because this Information contribute to make a rational policy. The Equities of Accounting Information decides the level of Informatin disclosure. The releationship between the Equities of Accounting Information and the Residual Equities is complicated. However, the fully-disclosed Accounting Information can be obtained only under the condition of the“matching”of these two kinds of equities. In the essence, the Equities of Accounting Information is the distribution of the Residual Equities. So the renovation measures must be taken between them at the same time. The succes of this renovation need the common efforts of Information Provider, Information demander and the Government Departments.
论文关键词： 充分披露；会计信息产权；企业剩余产权；
Key words（英文摘要）：www.328tibet.cn fully-disclosed Information；Equities of Accounting Information；Residual Equities；