1、山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文會(huì)計(jì)信息產(chǎn)權(quán)視角下的會(huì)計(jì)信息失真問題研究姓名：王曉飛申請學(xué)位級別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：張一貞2011-03-152 Abstract Accounting information is one kind of the special information resources which has the economic consequences, and accounting

2、 information is the information users decision- making basis. Accounting information users may benefit or damaged because of accounting information. The accounting information scarcity produced acc

3、ounting information property. In the conditions of separation on enterprise management and ownership , the accounting information property and the enterprise ownership share are closely linked, mu

4、st first clearing the problem of accounting information property ascription, can eventually awareness the reason of the distortion of accounting information, thus lay the foundation for solving the ac

5、counting information distortion problem. The main content of this article introduces the accounting information property related theory, and analyses the present situation and the distortion of acc

6、ounting information from the accounting information property angle looking for the reasons of accounting information distortion, and finally puts forward how to maintenance of accounting informatio

7、n property. From the accounting information product attributes to see, accounting information belong to the public product, i.e. when an accounting information user use an accounting information,

8、 will not affect other accounting information user using the accounting information. In the market of the accounting information, any transaction needs delivery transaction costs, the accounting i

9、nformation asymmetry is the important reason causing the transaction cost increase for accounting information providers and users. This article mainly from two aspects of the direct reason -the

10、information asymmetry and basic reason -accounting information property restriction role analyzes the reason of the distortion of accounting information. When analyzing the root cause of accounting

11、 information distortion of accounting information, the product attributes are analyzed, and discussed this from the angle of malposition property in this paper. Because of the accounting informat

12、ion property, caused dislocation of the accounting i nformation of property spillover. Accounting information property the spillover harmful substance accounting information disclosure the costs and