Accounting Information To Market Research

As a kind of products of labor, in a sense, the accounting information was produced with the ancient accountant at the same time. The development of economy and society has driven the demand and supply for the accounting information strongly. On one hand, because of companies' annex, recombination and pool, accounting information becomes indispensable important basis of company strategy implementation; On the other hand, because market economy has activated the securities market, the accounting information nearly becomes information that the whole people need. Accounting information demands increase all kinds of accounting demand constantly too.The accounting information is offered by specific accounting personnel, and expressed in the form of certain accounting carrier. The accounting information is the economic information existing for meeting the demands of information user in the specific range too. Analyzed from characteristic, the accounting information has two characteristics of public product ---it is not exclusive and competitive. However, the production and disclosure of the accounting information have cost. Because of the existence of behavior of free rider, the accounting information is used by the person who is paid, and used by the person not paying at the same time. In this way, the cost of the accounting information can not be fair shared and effective compensated, which causes market efficiency to be low. So, establishing the system of accounting information market has objective necessity and possibility. Itis one of the basics frames of the accounting mode in conformity with demand for development of socialist market economy in China too.The greatest characteristic of China is that she is in a kind of transition course, which is a kind of transition from top to bottom. The goal changed is changing from original planned economy into the economic system of the market. This kind of way of changing has formed the most special social background of research of all China's economic questions at present. On one hand, reality is a target transformed. On the other hand, it influences the direction and realization of the goal of reform. The accounting's reformation is like this too. It not only wants to set up the new system related to whole reform goal, but also will consider pinning down and adaptation of the current situation. Under the environment that the new system and old system coexist, because of having its particularity, the accounting information, during the process of producing and transmit and use, will have complicated exchange relations of both sides of supply and demand unavoidably. Because of the influence of various kinds of factors, distorted phenomenon of the accounting information generally exists. Distorted accounting information influences the normal society and economic order seriously. Moreover, the sham accounting information makes the belonging of the nation capitals and properties of greats quantity washed. It brings some harmful effects to the various sides of the community. Hence, establishing and forming accounting information market are indispensable.The accounting information market is the arena that interchanges the different accountings information, and is the total of different change relationships. It can guide community resources and regulate financial relationships of companies. Constructing the accounting information marketplace possess necessity and actual significance. Moreover,establishing the accounting information market can improve the accounting information quality. At the same time, this kind of establishment still needs government's management. The measures of management are law saliva and economic measures.This dissertation is begined 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 dea...