Atudy On The Regulation Of Accounting Information Market

In this dissertation, regulations governing accounting information market are looked at in detail. Types of malfunction of accounting information market, regulations taken according to the malfunction type and selection of regulation models are investigated. Based on theories of systematic economics and regulation economics, application of prior economics model and method is used to study of predictive accounting regulation theories. First of all, on the basis of basic procedures of predictive research on accounting information market regulations, the existence and types of accounting information market malfunction are examined and determined. And then, in accordance with determination of malfunction types, each type of malfunction is examined by economics, and conditions and regulations towards market equilibrium in each state are looked into. Finally, the supply and model selection of regulations of accounting information market are also dealt with.The main points of this dissertation are summarized as in the following:1) In line with the process of positive accounting theory, it is revealed that, accounting information generated and disclosed under historical perspective and information perspective has economic consequence and the disequilibrium of economic consequence is the root of accounting information market malfunction. By examining existence of accounting information market malfunction, four attributes of accounting information market malfunction such as barriers entering, externality, internality and public goods are identified.2) Existence of seller's monopoly exists in accounting information market is found out, and the market equilibrium of seller's monopoly is analyzed. Following the finding, new viewpoints are brought up, that is seller's monopoly in accounting information market leads to the existence of price discrimination and price discrimination is the root of accounting information distortion and counterfeit. The market discrimination and complete discrimination of price discrimination with economics are then analyzed. Meanwhile, it is proposed that the price regulation should be the method to regulate the malfunction rooted from seller's monopoly. The connotation and extension of accounting information price are defined. Finally, a comparison between price regulation levels determined by marginal cost and average cost is made respectively.3) Based on deviation analysis of individual cost and social cost in accounting information market, near-optimal regulation model of bargaining on externality and technical criteria regulation model of generation and disclosure of accounting information are studied. Then, a new view at regulation of accounting information pollution and anti-pollution is proposed, optimal mechanism of accounting information anti-pollution regulation under unsymmetrical information condition, and accounting information market externality regulation system comprised of law, economic policy and market mechanism policy are conceived and proposed.4) According to efficiency comparison between individual production and...