Research On Accounting Information Disclosure From Property Rights' Viewpoint

The quality of accounting information is a foundation for capital market to develop well and for the listed company to win the confidence form the investor. But, the quality of accounting information of our country listed company is bad, which made capital market in confusion. It is necessary to govern and improve fundamentally.Accounting information as the replace product of the enterprise outputs, many benefits correlations which the shareholder, the creditor, the superintendent, the government and so on will game ceaselessly to get the property rights of accounting information. This process just is defining the property rights of accounting information. It decides who is the real owner of the property rights .Accounting information is external, how to eliminate is throughout the process of development of the property rights of accounting information. The externality of accounting information was breakthrough point in the article, transaction costs theory was the basic theory, the connotation of the property rights of accounting information was expounded deeply. Combined with the current situation of information disclosure of the listed company, found the reason and form property right's viewpoint put forward three suggestions .First, reform the system and rule of the property rights of accounting information ; second, reinforce the government role to regulate; third, improve the market role to supervise.