Distortion Of Accounting Information And Accounting Information Property Defined

Accounting information is the important signal that brings efficient distribution of the social resources. The government need the real accounting information to make the micro-economic policy, and the enterprises need the real information to do the invest decision-making. But nowadays enterprises are providing more and more false accounting information. The false accounting information may lead to an inefficient distribution of the social resources and the wrong invest decision-making. And it will make trade expenses more higher, even bring out worse results. This thesis discusses the problem of the accounting information distortion and analyzes the attribute of property rights of accounting information. Then it reviews accounting information distortion from property rights' viewpoint. This thesis points out that the definition of the property rights of accounting information is not clear. This is an important reason that causes accounting information distortion. The thesis thinks that maybe we can resolve the problem of the accounting information distortion by defining the property rights of accounting information. At last, it proposed a way of defining the property rights of accounting information.The thesis is divided into five parts. The first part is the foreword. In this part the problem is put forward, and it introduces the overseas and domestic research on accounting information distortion. In the first part it also presents the viewpoints of the new school of property rights and accounting. In the second part, it put forward the definition of the accounting information distortion. It expatiates on the overseas and domestic quality character of the accounting information. At the last of this part, it analyzes the gain and loss of the relevant interest groups. In the third part, it analyzes the attribute of property rights of accounting information. It is considered that the attribute of property rights of accounting information is typical state-contingent. Different forms of the enterprises have the different attribute of property rights of accounting information. It points out that the accounting information of listed company is quasi public goods. The forth part is the most important part of the thesis. On the basis of the second and the third part, it analyzes the logic of the property rights of accounting information, and the ascription of the property rights of accounting information is also state-contingent. Different forms of the enterprises have the different ascription of property rights of accounting information. On exploring, it is found that the arrangement of property rights of accounting information is through the regulation instead of the market. Compared with the market, the regulation is inferior. Then it reviews accounting information distortion from property rights' viewpoint. And it is necessary to define the property rights of accounting information. In the fifth part it proposed a way of defining the property rights of accounting information.