【摘要】 长期以来研究认为会计信息披露管制的原因在于会计信息是一种公共物品,具有外部性特征,导致产出不足。通过模型分析可知在竞争性市场下会计信息天然属性是商品,会计信息产出不足的原因不是由于公共物品属性,而是由于这种商品的成本效益;披露管制的根本原因不在于公共物品和外部性,而是商品本身具有的内部性。披露管制可以提供一种低成本和强有力的保障实施机制,来降低因内部性而产生的社会效率低下和显失公平。更多还原

【Abstract】 It has been accepted that the reasons for regulation are that accounting information is public goods and characterized by externalities,which makes output deficient.In this paper,we analyze by models and find accounting information is goods with internality in nature,the reason for insufficient accounting information in the competitive market is not the attributes of public goods,but the cost-benefit of the product in question.Disclosure and regulation are enforced not because of its public goods and externalities,but the internalities of the goods itself.Also disclosure and regulation can provide a low-cost and powerful guarantee execution system to reduce the low efficiency and injustice as a result of the internalities.更多还原