The Analysis Of Quality Of Accounting Information Between Supply And Demand Equilibrium

Market is becoming more competitive under today's rapid economic development.To be in an invincible position in the competition,the most important thing is to master the high-quality accounting information.As accounting information is the transmission of a business's operating results,financial situation and other important information,information users find it is become more and more important.However,the society still exist low quality of accounting information, the accounting information users may make a wrong decision if based on a wrong accounting information,then the consequences could be very serious at the same time created a market inefficiency,waste of resources and other problems.Therefore in order to improve the efficiency of the economy and maintain the healthy development of market economy,we must make improving the quality of accounting information as the focus of the study.To improve the quality of accounting information,first of all we must understand the fundamental property of accounting information,what is the most fundamental and most effective way to improve the quality of accounting information.This article explore the accounting information from the property,the description of the accounting information is a special item of double property,that is,simultaneously with private property and public goods product property.Among them,the public goods property makes the accounting information have a positive externality.For the providers of accounting information,their private marginal revenue is less than the social marginal benefit,and private marginal cost is greater than the social marginal cost,part of the cost have not been compensated from the market,it easily lead to the provision of low-quality accounting information.This article attempts to discuss the return of private nature of accounting information to resolve accounting information externalities caused by the decline in the quality of accounting information.The method of discussion is to set up a commodity market of accounting information to discuss supply and demand in the market,combined their cost-effectiveness with their max-profit decision-making to set up the balance of accounting information.Use a graphical analysis to illustrate external existence and its solution.Finally, give corresponding policy recommendations and their technical support requirements to set up the return of private property,and discussed the implementation process should pay attention to the problem,thus improve the quality of accounting information and to achieve the purpose of promote a reasonable balance of supply and demand in accounting market,and speed up economic healthy development.