Accounting Informationg Property From The Perspective Of Accounting Information Distortion

Accounting information is one kind of the special information resources which has the economic consequences, and accounting information is the information users decision-making basis. Accounting information users may benefit or damaged because of accounting information. The accounting information scarcity produced accounting information property. In the conditions of separation on enterprise management and ownership , the accounting information property and the enterprise ownership share are closely linked, must first clearing the problem of accounting information property ascription, can eventually awareness the reason of the distortion of accounting information, thus lay the foundation for solving the accounting information distortion problem.The main content of this article introduces the accounting information property related theory, and analyses the present situation and the distortion of accounting information from the accounting information property angle looking for the reasons of accounting information distortion, and finally puts forward how to maintenance of accounting information property. From the accounting information product attributes to see, accounting information belong to the public product, i.e. when an accounting information user use an accounting information, will not affect other accounting information user using the accounting information. In the market of the accounting information, any transaction needs delivery transaction costs, the accounting information asymmetry is the important reason causing the transaction cost increase for accounting information providers and users.This article mainly from two aspects of the direct reason - the information asymmetry and basic reason - accounting information property restriction role analyzes the reason of the distortion of accounting information. When analyzing the root cause of accounting information distortion of accounting information, the product attributes are analyzed, and discussed this from the angle of malposition property in this paper. Because of the accounting information property, caused dislocation of the accounting information of property spillover. Accounting information property the spillover harmful substance accounting information disclosure the costs and benefits of not match, which led to the accounting information distortion. Finally, this article from four aspects of the accounting information property, establishing the reset of accounting information sharing system, the government strengthening accounting information property maintenance and using of market mechanism of accounting information property maintenance to discuss the countermeasures of the management of enterprise accounting information distortion.