【摘要】 近年来 ,会计信息公共产品论在会计学术界占有重要的位置 ,然而这种观点不仅在理论上存在缺陷 ,并且也受到了现实的挑战。会计信息的本质到底是什么 ?本文以马克思的商品理论作为分析基础 ,论证了会计信息本质是一种商品 ,而现实生活中会计信息之所以在一定范围内、一定程度上呈现出公共产品的形态 ,完全是受制于现阶段特殊的社会经济条件和技术水平的结果。随着条件的变更 ,会计信息必然恢复其商品的本来面目。更多还原

【Abstract】 The argument that accounting informnation is public goods are holding an important position in accounting academia. However, this argument not only has as theoretical defects, it is also challenged by the reality. What is the essence of accounting information? With Max’s commodity theory as the analytic basis, this article focuses on the argumentation that accounting informating is commodity in essence.Nevertheless, limitted by the special social and economic conditions and level of scientific technology nowadays, accounting information appears in our economic life as public goods to an extent. With the conversion of conditions, the commodity attribute of accounting information will be renewed.更多还原