我国会计信息供求失衡问题的研究
摘要
会计信息具有一定的经济后果。会计信息作为一种特殊的商品在优化资源配置、促进会计技术进步和会计事务管理方面是有作用的。然而会计信息在其发挥巨大功效的同时，也起着一种负面的影响。这主要因为会计信息在其生成、提供、揭示的过程中要受到多种因素的制约，如会计信息在受到一般市场作用的同时，还受到会计环境、会计活动本身因素、经济活动中的不确定性以及其他外部因素的影响。在现代企业制度下，尤其所有权和经营权相分离的情况下，所有者权利不断弱化，经营者地位日益上升，在信息供给和需求的关系中，企业不再是一个完全被动者，有一定的经营自主权和决策权，并在一定程度上影响着会计信息的供给内容和形式，同时会计信息使用者及其对会计信息的需求都是复杂多变的，而会计信息供给者囿于会计资源和会计理论的局限性以及个人求利动机的存在，只能提供有限的会计信息。所以会计信息的披露受供求双方的共同影响。会计信息的供求矛盾是永远存在的，因为会计信息提供者是处于主动地位，会计信息需求者处于被动地位，会计信息的供给始终落后于会计信息的需求，从而造成会计信息供求的失衡，间接导致了投资者的决策失误和控制失调，严重制约和抑制了我国证券市场的发展。因此，研究会计信息供求失衡在当前具有重大的现实意义。
本文从会计信息供求均衡的理论出发研究会计信息供给和需求在市场和政府的作用下如何达到一种默契的均衡。对会计信息的属性进行了多角度多层次的分析，指出会计信息既具有公共物品的属性又具有私人物品的属性，并把会计信息与一般商品相区别，得出会计信息的供求在遵循一般物品供求理论的同时又具有自身的特殊性，并从微观层面和宏观层面分别分析了影响会计信息供求失衡的各种因素。重点对我国会计信息供求失衡的现状、表现形式以及后果进行了深入地探讨，分别从市场的角度、成本的角度、理论的角度以及供求双方自身的角度阐述了我国会计信息供求失衡的多方面原因。
最后对我国会计信息供求失衡的协调提出了若干措施和建议。主要是从会计信息的供给、需求以及其他方面对其进行协调。在会计信息供给方面本文提出：改革现行的会计信息生产模式，成立会计服务公司，使会计信息的供给从无偿方式向有偿方式转变。在会计信息的需求方面本文提出：培养有效需求主体，大力发展机构投资者、提高弱势信息需求群体的专业素质、成立信息需求群体权益保护组织以及适当发挥政府刚性的作用等。在其他方面提出：改善会计准则的制定、完善注册会计师制度、加强会计理论研究、健全会计法规建设等措施。
Accounting information is of certain economic consequences. Accounting information, as a kind of special goods, has function in optimizing resource distribution, promoting accounting technology progress and accounting transaction management. Yet it takes on a kind of negative influence while bringing about enormous efficiency. This is mainly because the accounting information should be constrained by many kinds of factors while it is produced, offered, disclosed. For example, while receiving general market function, it is still affected by some other factor such as accounting environment, accounting activity, and the uncertainty in the economic activity. Under the system of modern enterprise, especially under the situation of ownership separated from operating right, Ownership is weakened constantly, operator's status rises day by day. In the relation between supply and demand, the enterprise is no longer the entirely passive one, it has certain operating decision right and policy-making right, and is influe
ncing the supply content and form of the accounting information to some certain extent, the user and his demand for the accounting information are complicated and changeable at the same time. The accounting information supplier could only provide limited information with the limitation of accounting resource and accounting theory and personal existence of asking the favorable motive. So the disclosure of accounting information is influenced both by the supply and demand. The contradiction of supply and demand of the accounting information would exist forever, because the accounting information supplier is in the initiative, the accounting information demander is in the passive, the supply of accounting information lags behind the demand of accounting information throughout, which causes the disequilibria of supply and demand of accounting information and leads to control errors and decision faults of investors, and seriously restricts and suppresses the development of the securities market of our country. Th
erefore, studying the disequilibria of supply and demand of accounting information is of great importance.
This paper proceed from equilibrium theory of accounting information and studied how to reach a tacit balance under market and government. It analysized the attribute of accounting information from multi-levels and multi-levels, and pointed out that accounting information is of public goods attribute as well as private one. The paper distinguish accounting information from other general goods, drawing a conclusion that accounting information has its particularity while following the general supply and demand theory. And it has respectively analysized various kinds of factors of supply and demand of accounting
information, from the micro-levels and macro-levels The current situation, form of expression and consequence of the disequilibria of supply and demand of accounting information have been probed into deeply. From the angles of market, cost, theory and both sides of supply and demand respectively, the paper has explained the reasons about the disequilibria of supply and demand of accounting information.
At last it put forward several measures in the coordination of the disequilibria of supply and demand of accounting information. From the supply aspect, the paper put forward the measures: Reforming the current accounting information producing mode, establishing the accounting service company, making the supply of accounting information offer in paid-way. From demand aspect, the paper put forward that it should train effective demand subjects, develop organization investor, raise the professional qualities of weak-tendency-information-demand colony, establish protecting organization of information-demand colony rights and interests, properly give play to the role of government rigidity etc. In other aspects: the paper suggested improving the formulation of accounting criterion, perfecting certified public accountant's system, strengthening the accounting theory research, perfecting the measures o
本文从会计信息供求均衡的理论出发研究会计信息供给和需求在市场和政府的作用下如何达到一种默契的均衡。对会计信息的属性进行了多角度多层次的分析，指出会计信息既具有公共物品的属性又具有私人物品的属性，并把会计信息与一般商品相区别，得出会计信息的供求在遵循一般物品供求理论的同时又具有自身的特殊性，并从微观层面和宏观层面分别分析了影响会计信息供求失衡的各种因素。重点对我国会计信息供求失衡的现状、表现形式以及后果进行了深入地探讨，分别从市场的角度、成本的角度、理论的角度以及供求双方自身的角度阐述了我国会计信息供求失衡的多方面原因。
最后对我国会计信息供求失衡的协调提出了若干措施和建议。主要是从会计信息的供给、需求以及其他方面对其进行协调。在会计信息供给方面本文提出：改革现行的会计信息生产模式，成立会计服务公司，使会计信息的供给从无偿方式向有偿方式转变。在会计信息的需求方面本文提出：培养有效需求主体，大力发展机构投资者、提高弱势信息需求群体的专业素质、成立信息需求群体权益保护组织以及适当发挥政府刚性的作用等。在其他方面提出：改善会计准则的制定、完善注册会计师制度、加强会计理论研究、健全会计法规建设等措施。
Accounting information is of certain economic consequences. Accounting information, as a kind of special goods, has function in optimizing resource distribution, promoting accounting technology progress and accounting transaction management. Yet it takes on a kind of negative influence while bringing about enormous efficiency. This is mainly because the accounting information should be constrained by many kinds of factors while it is produced, offered, disclosed. For example, while receiving general market function, it is still affected by some other factor such as accounting environment, accounting activity, and the uncertainty in the economic activity. Under the system of modern enterprise, especially under the situation of ownership separated from operating right, Ownership is weakened constantly, operator's status rises day by day. In the relation between supply and demand, the enterprise is no longer the entirely passive one, it has certain operating decision right and policy-making right, and is influe
ncing the supply content and form of the accounting information to some certain extent, the user and his demand for the accounting information are complicated and changeable at the same time. The accounting information supplier could only provide limited information with the limitation of accounting resource and accounting theory and personal existence of asking the favorable motive. So the disclosure of accounting information is influenced both by the supply and demand. The contradiction of supply and demand of the accounting information would exist forever, because the accounting information supplier is in the initiative, the accounting information demander is in the passive, the supply of accounting information lags behind the demand of accounting information throughout, which causes the disequilibria of supply and demand of accounting information and leads to control errors and decision faults of investors, and seriously restricts and suppresses the development of the securities market of our country. Th
erefore, studying the disequilibria of supply and demand of accounting information is of great importance.
This paper proceed from equilibrium theory of accounting information and studied how to reach a tacit balance under market and government. It analysized the attribute of accounting information from multi-levels and multi-levels, and pointed out that accounting information is of public goods attribute as well as private one. The paper distinguish accounting information from other general goods, drawing a conclusion that accounting information has its particularity while following the general supply and demand theory. And it has respectively analysized various kinds of factors of supply and demand of accounting
information, from the micro-levels and macro-levels The current situation, form of expression and consequence of the disequilibria of supply and demand of accounting information have been probed into deeply. From the angles of market, cost, theory and both sides of supply and demand respectively, the paper has explained the reasons about the disequilibria of supply and demand of accounting information.
At last it put forward several measures in the coordination of the disequilibria of supply and demand of accounting information. From the supply aspect, the paper put forward the measures: Reforming the current accounting information producing mode, establishing the accounting service company, making the supply of accounting information offer in paid-way. From demand aspect, the paper put forward that it should train effective demand subjects, develop organization investor, raise the professional qualities of weak-tendency-information-demand colony, establish protecting organization of information-demand colony rights and interests, properly give play to the role of government rigidity etc. In other aspects: the paper suggested improving the formulation of accounting criterion, perfecting certified public accountant's system, strengthening the accounting theory research, perfecting the measures o
引文
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[5](加)Willian．R．Scott．著 陈汉文等译．财务会计理论．北京：机械工业出版社．2000
[6]Ross．L．Watts Jerold．L．Zimmerman著 黄世忠等译．实证会计理论．北京：科学技术出版社．1997
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[8]王雄元，严艳．会计回归与会计外部化．会计研究．2002．5
[9]朱丹，刘星．会计信息披露的动因：历史回顾与总结．财务与会计．2002．3
[10]杜兴强．会计信息产权的逻辑及其博弈．会计研究．2002．2
[11]陈信元，叶鹏飞，薛建峰．我国会计信息环境的初步分析．会计研究．2000．8
[12]陈东华．网络时代会计的制度创新：产权界定于市场化．会计研究．2002．2
[13]增大宏，吴树畅．试论会计信息在资本市场中的价值．会计研究．1999．3
[14]马晓芳．会计市场研究．沈阳：东北财经大学出版社．2001
[15]肖仲明．试论会计信息市场失灵的市场化解决方案．上海会计．2001
[16]张维迎．博弈论与信息经济学．上海：上海三联书店出版社．1996
[17]夏成才，王雄元．论会计信息产权的俱乐部模式．会计论坛．2003．1
[18]田昆儒．企业产权会计论．北京：经济科学出版社．2000
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