| 市场经济条件下会计信息的本质特征及思考 |
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| 引用本文： | 张奔.市场经济条件下会计信息的本质特征及思考[J].商丘职业技术学院学报,2005,4(3):15-16. |
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| 作者姓名： | 张奔 |
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| 作者单位： | 信阳农业高等专科学校,河南,信阳,464000 |
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| 摘 要： | 近年来,会计信息公共产品论在学术界占有重要位置.以马克思主义政治经济学理论作为分析基础,借鉴西方经济学中的一些理论依据,得到会计信息的本质是一种特殊的商品,并表现出与其它商品不同的特征,发挥着其独特作用的论证.
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| 关 键 词： | 会计信息 商品 私人物品 披露 |
| 文章编号： | 1671-8127(2005)03-0015-02 |
| 修稿时间： | 2005年3月11日 |
The Thinking and Feature of Accounting Information in the Market Economy |
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| ZHANG Ben.The Thinking and Feature of Accounting Information in the Market Economy[J].Journal of Shangqiu Vocational and Technical College,2005,4(3):15-16. |
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| Authors: | ZHANG Ben |
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| Abstract: | Today,the argument that accounting information is public goods is holding an important position in accounting academia. On the andlytio basisof the Marxism theory of political economy,referring to some theoretical basis in western economy, this article focuses on the argumentation that accounting information is a kind of special commodity in essence. It shows a lot of feature that is different with other merchandises and develops its unique role. |
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| Keywords: | accounting information commodity private goods revealation |
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