The Research On The Disequilibria Of Supply And Demand Of Accounting Information Of Our Country

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 influencing 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. Therefore, 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 accountinginformation, 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...