Accounting Information Goods Discussed Based On The Accounting Information Goods On The Accounting Standards Setting Study

Accounting information consists of information contained in financial statements and schedules of enterprise, information obtained from other related operational situation reports and audit reports issued by CPA. Accounting information is an important economic resource. Traditionally, people accustomed to accounting information to be seen as public goods, and in some cases accounting information is also showing some of the features of public goods. But accounting information is not strictly public goods , on the contrary, accounting information has many attributes of a commodity by nature. The accounting information should be considered as a special commodity. As it is a special commodity, we can study the theory of government control from the perspective of commodity to solve the problems of the quality of accounting information. The second part of my article explained above.As a commodity, accounting information has its special market environment and the special relationship between supply and demand. The third part of the article studied both the supply sides and demand sides of the accounting information. Studies revealed the influence of the supply sides and demand sides on the quality of accounting information. The analysis of the supply sides and demand sides specificity is very helpful, and I obtained meaningful insight form the study. In hope that under the guidance of theory, government should play a suitable rule in the market and improve accounting information market environment. Through guidance and control of the supply and demand sides of accounting information, nurturing efficient market to address the quality problem of accounting information in order to change the original style of governance of fire fighting; And the study also made some recommendations to guide and control system.Accounting information system is based on accounting standards and principles, while accounting standards and principles are also used to evaluate the quality of accounting information. Under the guidance of the theory that accounting information...