Economic Analysis Of The Attributes And Market-orient Of Accounting Information

In the knowledge-based economy age, information is playing a necessary and very important role in the development of economy and society. As a kind of economic information, accounting information, which gradually occupied the capital market, has been highly depended on in economic decisions making, and has become the focus of the accounting theory and practice, and also as an important object in the capital market theory and practical operation norm. How to study the norm of accounting information disclosure with a completely new sight has also become an important subject currently.In essence, accounting is an information system. And the character of accounting information determines its born asymmetry, singe supply and extensive demand, which is probably the source that leads to the conflicts between supply and demand, causes the accounting embezzlement. Therefore, disclosing accounting information particularly that of listed companies it a point to have the corresponding reference and institution norm, namely the quality character of accounting information and system of institution norm. Usually people are apt to study accounting information and its disclosure from the aspect of accounting theory and securities supervision, but in this text, based on innovation, deeply analyzed its implicit and solid economics theoretical basis, such as the information asymmetry theory of micro information economics, the supply and demand theory and game theory of economics, and etc.This dissertation is beginned with forming and developing of accounting information marketplace .It expounded accounting information feature and present situation of China accounting information market .It researches how transferring " public product " into " private product", and establishing an accounting information deal center. The accounting information, especially analyticity accounting information, is carried on in this center.