Research On The Accounting Information Supply Mechanism

It is known to all that accounting information is the base of making economic policy. According to the accounting information provided by the company, the investors and creditors decide their investment and credit activities;The national finance organizations and tax revenue organizations etc, according to accounting information, carry out macro-control;In the capital market, accounting information gets the effect of removing of information asymmetry. However, in recent years, under the current accounting information supply mechanism in our country, the problem of the enterprises'accounting information distortion is very serious. All kinds of false accounting information, such as false account,false form,false income,false cost,false gain,false deficit remains despite repeated prohibitions and piles up one after another. The supply of accounting information also exists in the problem that the correlation is not enough, the supply is single and low efficiency and the cost-effectiveness is imbalance. It greatly endangers the benefits of the extensive investors and creditors, misleads the direction of the country macro-control, and blocks the development of our country capital market. Therefore, how to change the status quo of the accounting information distortion, to ensure the effective supply of the accounting information is addressed as a matter of urgency. This paper tries to find the way, from the accounting information transaction center supply mechanism, to change the status quo of the accounting information distortion and improve the effective supply of the accounting information.Based on the two attributes theory of Marxist politics and economy about the commodity's useful value and value, Western economists'property rights theory, Principal-agent theory and transaction cost theory, adopting the literature review method and the comparative analysis method, this paper makes research into the problem.The research framework of the paper is as follows:Chapter 1 studies the question of accounting information's attribute and the jurisdiction over accounting information's property right. Accounting information enables the accounting information users to do out the decision of the rational use of resources, Thereby , accounting information has the useful value attribute of commodity;The production of accounting information has consumed accountant staffs'initiative labor, the audit to the accounting information is also the embodiment of initiative labor. As a result, accounting information has congealed the abstract labor without any difference of mankind, thus it has the value attribute of commodity. In the meantime, in the back of the production and supply of accounting information, both sides all have the deep economic motive. Therefore, accounting information is produced for the purpose of exchange. So accounting information is one kind of commodity in nature. Accompany with the economic development, the form of enterprise organization mainly has experienced three stages: Owner system,Copartner ship,Stock system. This paper has expounded and proved that accounting information property is a kind of private property in the three stages of enterprise organization, and it belongs to the finance capital provider.Chapter 2 makes analysis of the current accounting information supplying mechanism and the supply mechanism that the enterprise managers make the direct deal with the persons in need of accounting information, points out the existing accounting information supply mechanism defects and the no feasibility of the supply mechanism that the enterprise managers make the direct deal with the persons demanding for accounting information. The current accounting information supply mechanism is the supply mechanism that the enterprise managers supply information freely. This kind of supply mechanism exists in the problem that the accounting information reliability is insufficient, the relevance is not strong, the supply is single and low efficiency and the supply cost-effective is imbalance. Thereby it caused the accounting information distortion and that the accounting information can not be effective supplied. Under the supply mechanism of the direct deal between the enterprise managers and the persons demanding for information, the enterprise managers want to make a contract with each person demanding for information. The total of the transaction costs is very expensive. Therefore, the direct deal between the enterprise managers and the persons demanding for information is not feasible.Chapter 3 is directed at the deficiency of the current accounting information supply mechanism and the no feasibility of the supply mechanism that enterprise managers make the direct deal with the persons demanding for accounting information, puts forward the supply mechanism of accounting information transaction center, it is relying on the development of the electronic computer technology , founds a accounting information transaction center to supply reliable,relevant and diversifying information ,meet the market information demand. The accounting information transaction center becomes a bridge between the both parties of enterprises and information consumers. It is a valid passage that accounting information is passed from the enterprises to the information consumers. It full develops the accounting information value that it should have. This paper learns from the theory of stock issuing, constructs the general frame of the accounting information transaction center supply mechanism, puts forward the exclusive sale pattern and consignment sale pattern of the accounting information transaction center supply mechanism, as well as compares the excellences and shortcomings of the two kinds pattern, suggests adopting the exclusive sale pattern of accounting information transaction center supply mechanism, and makes an approach to the accounting information price.Chapter 4 mainly elaborates the policy and law support to ensure that the accounting information transaction center operates effectively, and looks on ahead to the accounting information supply mechanism in future.The possible innovation of this paper:The first: constructs the general frame of the accounting information transaction center supply mechanism.The second: constructs the general frame of the exclusive sale pattern and consignment sale pattern of the accounting information transaction center supply mechanism.The third: makes a comparative analysis of the excellences and shortcomings of the exclusive sale pattern and consignment sale pattern, and establishes the exclusive sale pattern.The fourth: puts forward the supporting system to ensure the accounting information transaction center operates effectively.