The Accounting Information Property Right In The Accounting Information Disclosed The Application Grinds

The accounting information is the information usercarries on policy-making the foundation, the user possibly because the accounting information profits, also is possible because it to suffer injury. But the accounting information property right and the enterprise property rights share close correlation, we must first be clear about the accounting information property right the ownership question, can finally understand causes the accounting information to disclose appears root which does not tally with the fact, thus the accuracy and the rationality which disclosed for the accounting information lay the rationale. Under the modern property right system, the accounting information is one kind of public product, also is a user certainly does not reduce other user to some item of accounting information use to this item of accounting information use effectiveness, even also may build the available vehicle use, but all must pay the working costs in the accounting information market any transaction, also transaction expense usual and certain system arrangement close correlation, says regarding the accounting information tendered and the user, the accounting information is asymmetrical causes the important reason which the transaction expense increases. In works out the contract in the process, is clear about the accounting information property right to play is reducing the transaction expense the role (Watts and Zimmerman, 1986), the accounting information formation with disclosed also on is arranging to the optimized property right and enhances the accounting information property right efficiency the direction to make great strides forward.Because accounting information demand side quite complex, has national the government apparatus, enterprise's creditors, the shareholder, the potential investor, enterprise's management level and the ordinary staff and so on, they are various to the accounting information request, in view of this, the accounting information property right researcher studied way - club pattern which one kind of accounting information disclosed. This article in this foundation to the accounting information disclosed the way carries on the further discussion from the property right angle, through to the accounting information property right in the accounting information disclosed the applied research, proposed one kind of accounting information disclosed the new tentative plan, discusses together with the general accounting information property right researcher, hoped to the current accounting information disclosed the present situation the improvement has the help.The full text altogether divides five parts. The first part is introductory remarks, introduced the accounting property right school of thought the necessity, the present situation and the prospects for development which emerges in our country. The second part carried on the outline to the accounting information property right; The system elaborated the accounting information property right limits theory basis, and has carried on the detailed analysis to the accounting information property right attribute. The third part introduced our country accounting information disclosed the present situation, showed the current our country accounting information disclosed the reason which to our country accounting information the malpractice, and which discloses the malpractice produces to carry on in detail has analyzed. The fourth part is in second part of and the third part of foundation, carries on the elaboration to the accounting information property right transaction expense, asymmetrically embarks from the accounting information transaction information, the accounting information property right the influence which disclosed to the accounting information has conducted the detailed research, this part is the full text key point. The fifth part embarks from our country current accounting information demand and the supplies mechanism explanation, to the accounting information property right in the accounting information disclosed the application conducts the research, proposed our country at present carries on one tentative plan to the accounting information which disclosed.