产权视角下会计信息披露监管研究会计学专业论文.docxVIP

II II Abstract Abstract Recent years, the accounting distortions have become the problems besetting our accounting profession. A large financial fraud scandals bring huge losses to medium and small investors. The administration make some effects for many years, but it has not fundamentally solve the problem . It should be recognized that, in order to raise the quality of accounting information. It is not enough to only depend on accounting measurement procedures. The measurement methods technical level efforts, the key is to have reasonable institutional arrangements. Because, according to the principles of property economics, the result depend on the behaviour and acts in a system of property rights decisions, rational economic behavior to the legitimate property right system configuration based. From property rights’ viewpoint, there exists the requirement of defining the property rights of accounting information to internalize the externality of accounting information and to avoid the “market failure” as long as information resource scarcity. Therefore, to establish and improve information disclosure and accounting model is the fundamental guarantee for the quality of accounting information. This article is a normative research to describe how to define and protect property rights of accounting information. First the article demonstrate that the occurrence of accounting disclosure regulation derives from the requirement of defining and protecting disclosure regulation derives from the requirement of defining and protecting property rights, but regulation is only one way to cater to this requirement. Second analysis of the government and registered accountants in the definition and protection of property rights, development and accounting information different roles. At last this article demonstrated the objection of accounting disclosure regulation in our country from property rights’ view and show some suggestion. Key words property rights property rights of ac