Regulation Of Accounting Information Market Internalityity

As a peculiar commodity , Accounting information has some character such as entering barrier , public commodity , transaction cost , information asymmetry, all those cause that it is not enough to distribute accounting information resource just depend on marketplace. Accounting information market has the character of internality.Internality is to refer to the cost and beneficial the trader get but is not written in business contract . In fact ,Internality is the market failture caused by information asymmetry and arouses. Accounting information internality failture is accounting information distribution failture of accounting information market because of accounting information asymmetry and arouses. Accounting information internality have appearance in two aspects , one is the accounting information quality ,the other is the safe of accountant workplace in enterprise.Build on system economics and regulation economics, the research work on the regulation of accounting information internality with apriority economics model. It proves the existence and judgment of accounting information internality and the choices of regulation in different responsibilities. It has given the accounting information internality definition and judged the existence and types of accounting information internality ,and then , has economics checked the responsibilities and precautionary measures based on different regulations, judging by different responsibility regulation issuing the responsibility to every lower responsibility regulation business subject and keeping watch the economics having been in progress, have studied regulation per kind reaches even condition of marketplace and controls method under , have discussed the choices of accountant information resources distribution condition and regulation in moral hazard and adverse selection.