Research Of Modeling And Regulation On Accounting Information Market Of Our Country

Accounting becomes more and more important with the development of economy. As an information system, it provides important reference data for economic policy-making. So, accounting information tops the concerns of information-users and the society expects it genuine and effective.Following the appearance and development of the security market and listed company, our country has gone through standardizing construction of accounting information of listed company from simple to complicacy, from fragmented and disorganized to gradually system, from having the "special feature" to cooperate internationally. But subject to various reasons, the supply of the accounting information is blamed by each side. How to improve the quality of accounting information and make policy usefully has become the hot subject that the accounting theory circle and practice circle probe into.This text regards property right of accounting information as the breakthrough point, has proved the goods characteristic of accounting information, on the basis of analyzing in depth supply and demand contradiction of accounting information, has put forward necessity and feasibility of setting up our accounting information market. Drawing support from the innovation of information economics, network technology and accounting theory of era of cyber-economy, this text has proposed the concrete operation models of the accounting information market systematically, expects through setting up the accounting information market to solve the supply and demand contradiction of accounting information, to improve the disposition efficiency of the accounting information resources. Because of the accounting information market's own defect, this text thinks the defect of the accounting information market is the theoretical foundation for the government to take essential supervises to it. Through the analyze of supervise cost, relation of the supply and consume of accounting information, the text has proposed the appropriate ranges that our government should supervise the accounting information market: First, the government supervises should be restrained strictly in the non-working field of the accounting information market; Second, the government supervises should mend the defect of theaccounting information market; Third, the government supervises should also follow the cost - benefit principle ; Fourth, the government should pay attention to the efficiency of the policy .