The Research On Cost-Benefit Of Accounting Information Disclosure

With the development of market economy and the arrival of information era, the information market is being more and more important in entire market system. Disclosing accounting information rationally and efficiently which is important to improve the relationship between operator and investor, develop and perfect capital market, can realize Pareto efficiency on resources allocation. The cost of accounting information disclosure has become a main factor that restricting accounting information disclosure mass and degree. It is necessary to research accounting information disclosure systematically at the point of costbenefit view, which ascertains the best pattern of information disclosure, and provides a feasible degree of accounting information disclosure for enterprise manager to make decision.This article discusses current situation on cost-benefit analysis of accounting information disclosure at home and abroad, and comments on the research result. Accounting information disclosure theory, cost-benefit analysis principle and accounting information equilibrium of supply and demand theory are also discussed in this article. The cost of accounting information disclosure is defined as the materials, the quantity of work throwing into the process of producing and the negative effect after information disclosure, and so on. The benefit of accounting information disclosure is defined as the anticipating revenue which is brought by accounting information disclosure. This article thinks that cost and benefit of accounting information disclosure can be classified as tangible cost, intangible cost, tangible benefit and intangible benefit. The main body of this article is about the measurement of cost and benefit of accounting information disclosure, in the process of which making an inquiry into the meaning of cost-benefit of accounting information disclosure, quantifying tangible cost and tangible benefit, determining nature research on intangible cost and intangible benefit, and evaluating the cost-benefit of accounting information disclosure.Research on the cost and benefit of accounting information disclosure, we could offer a method to measure the cost and benefit of accounting information disclosure, and decrease the cost while increase the benefit. At the same time, it is important to the macro-economic decision, the domestic tax and society economic order. Furthermore, the component of information economics can be improved the research of which can be expanded and concreted, so that we could do something to help the new accounting standard.