Research On Accounting Information Market Of Our Country

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.