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本文提出了用经济学理论解释会计信息问题。会计信息是一种有价值的稀缺性经济资源,其获取可以降低利益相关者决策所面临的不确定性,改善决策者的决策效用,是一种特殊的商品,会计信息可在利益相关者之间进行交易。得出可以用厂商理论来解释会计信息交易行为以及国家作为监管机构所扮演的角色的结论。
This paper presents the use of economic theory to explain the issue of accounting information. Accounting information is a kind of valuable and scarcity economic resource. Its acquisition can reduce the uncertainty faced by the stakeholders and improve the decision-making utility of the decision makers. It is a special kind of commodity. The accounting information can be used by stakeholders Between the transaction. Come to the conclusion that the theory of firm can be used to explain accounting information transactions and the role of the state as a regulator.