基于产权视角的上市公司会计信息商品化研究

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浙江财经学院硕士学位论文

摘要

会计信息是一种稀缺资源，具有特殊的经济后果。从产权经济学的角度来看，

只要存在着资源的稀缺，存在着利益各方对信息资源的竞争性使用，就存在着对

会计信息产权的界定要求。在业主模式和有限责任公司制下，会计信息产权可以

基于所有权分享通过私人契约的形式得到有效的界定；而在股份有限公司制下，

由于会计信息供求的天然外部性和两权分离下的代理问题、信息不对称、股权分

散等原因，会计信息产权不能通过所有权分享得到有效界定。政府为了保护投资

者的利益并节约交易费用，制定了通用会计信息产权，强制会计信息公开披露，

使得会计信息的产权属性由私人产品向公共产品错位，带来了会计信息资源的低

效率配置。

调查数据显示，通用产权下的会计信息披露，相对于不同使用者的多样化需

求来说，表现为披露不足，而相对于特定使用者的具体需求来说又呈现出过量。

这种披露不足与信息超载共存的现状降低了会计信息的相关度，于需求者的决策

不利，是信息资源利用效率的一种损失。另外，公共产权下披露的会计信息真实

性缺失是影响会计信息资源效率低下的又一大顽疾。披露制度设计的缺陷和披露

主体的故意违规操作造就了公共会计信息的严重失真，干扰了会计信息资源应有

的市场配置作用。总之，公共会计信息产权的效率越来越受到质疑。

从制度经济学角度来分析，上述低效率的现状是由以下三方面原因造成的：

①产权错位。政府强制会计信息公开披露，造成会计信息的产权属性由私人产品

向公共产品错位，而公共产品与私人供给之间不可调和的矛盾使得会计信息供给

方消极地应付管制，带来供给的被动性和消极性。②产权模糊。会计信息供求过

程中充满了外部性，并且外部性作用是相互的；正的外部性直接导致生产（供给）

不足，同时，利益各方之间负外部性的影响使会计信息资源利用效率损失，资本

流动性下降，乃至带来整个社会资源配置效率的降低。③公共产权使会计信息的

商品属性被压制。会计信息产品具备了成为商品的条件，却不能像商品一样在市

场上以价值为基础协调供求。会计信息的价值无法通过市场价格来显示，需求者

多样化的需求得不到回应，不同质量的会计信息也得不到应有的回报，挫伤了生

产者的积极性和消费者的主动性，应有的会计信息市场机制作用得不到发挥。

浙江财经学院硕士学位论文

针对以上问题，笔者提出如下解决思路：①产权复位。恢复会计信息的私人

产权，并把会计信息产权进行分割和重新配置；②明晰产权。借鉴科斯产权理论

解决外部性的方法，明晰会计信息产权，推动会计信息产权交易、会计信息产品

市场化，由市场价格来决定会计信息资源配置。把经济学与会计学相结合，用产

权理论来解释会计现象，尝试用经济理论方法来解决会计问题，丰富了会计学理

论研究方法，具有一定理论的意义。

在具体操作方案设计上引入会计信息产权分割并重新配置、会计功能回归、

会计信息产品加工外包和政府职能转换等构想，试图从会计信息生产、加工、交

换、规范等各环节提高会计信息质量和会计信息市场效率。对于解决当前会计信

息质量和效率低下问题，加强会计信息在市场经济中的作用；协调现代公司治理

结构中利益相关者之间的利益冲突；提高资本市场运作效率和资源配置效率等，

具有一定的现实意义。

关键词：会计信息产权；外部性；产权复位；会计信息商品化

浙江财经学院硕士学位论文

ABSTRACT

Accounting information is a kind of scarce resource which can lead to special

economic consequence. From the prospect of property economics, as long as there is a

scarcity of resources and competitive use of them, there is a request on the definition of

property rights of accounting information. In the Model of an Ownership company or a

limited company, Accounting information property rights can be effectively defined by

private lease based on ownership. But in Shared Limited Company, it can not be well

defined because of the natural externality in the process of supply and demand, agency

problems, asymmetric information, stock dispersion and other reasons. In order to

protect the interests of investors and save transaction costs, the government requires

mandatory public disclosure of general Accounting information, which dislocated the

Accounting information property rights from private goods to public goods, lead to the

poor efficiency of Accounting information allocation.

Survey data shows that the Accounting information disclosure under the general

property rights is insufficient compared to the diversified needs of different users, and

is excessive relative to the specific needs of specific users. This coexist state of

insufficient disclosure and overload reduces the relevance of Accounting information

in the decision-making, which is a loss of information resources utilization efficiency.

In addition, Accounting information distortion is another fetal defects of public

disclosure The disclosure system design flaws and the intentional operations responded

to the serious Accounting information distortion, which interfered the market function

of Accounting information market. In short, the efficiency of public Accounting

property rights has been questioned.

From the perspective of institutional economics, the present poor efficiency is

associated with the following three causes: 1.Property rights dislocation. The

mandatory public disclosure of Accounting information, caused the attributes

dislocation of Accounting information from private property rights to public goods.

But the irreconcilable contradictions between public use and private supply make the

III

浙江财经学院硕士学位论文

supplier’s negative operation, which brings passive and negative supply. 2. The

blurring state of property rights. The supply and demand process of Accounting

information is filled with externalities and externalities is mutual; positive externalities

directly lead to insufficient production (supply), at the same time, negative externalities

between the interests parties lead to Accounting information resource utilization

efficiency losses, reduced capital flows, and even brought the whole society the lower

efficiency of resource allocation. 3. Public property rights suppressed the merchandise

attributes of Accounting information. Accounting information products meet all the

request of a commodity, but can not be sold as commodities in the market and

coordinate supply and demand base on value. The value of Accounting information can

not be demonstrated by the market price, diversified demands can not be responded to

and different quality of Accounting information is not given due returns, which

dampen the enthusiasm of the producers and consumers’ initiative, Accounting

information market mechanism can not play its role.

Against the above problem, the author puts forward the following solutions:1.

Reset property rights. Restore the private property rights attribution of accounting

information, and re-allocate property rights.2.Clarify property rights. Refers to the

Property Rights Theory of Coase, the author brings about the method of clarifying

property rights, and promotes property rights transactions of Accounting information,

made the market price to determine the allocation of Accounting information resources.

By integrating the Economics and Accounting, and use property rights theory to

explain Accounting phenomenon and trying to use economic theory approach to the

resolve of accounting issues, the essay enriched the accounting theory research

methods, which have a certain theoretical significance.

At the operational program, the author designed to introduce separation and

re-allocation of Accounting information property rights, the return of accounting

functions, accounting information processing outsourcing and the change of

government functions, such visions, try to improve the quality of accounting

information and accounting information market efficiency in the process of

production, processing, exchange and standardization. It can provide some suggestion

浙江财经学院硕士学位论文

to the current Accounting information quality and inefficiency problems, strengthen

the role of Accounting information in the market economy; coordinate the interest

conflict among stakeholders in the modern corporate governance; improve the

operational efficiency of the capital market and the efficiency of resource allocation

and so on, have some practical significance.

Key words：Accounting information property rights; externalities; property rights

reset; Accounting information commercialization

浙江财经学院硕士学位论文

第一章导论 ....................................................... 1

第一节研究背景....................................................................................................1

第二节相关文献综述............................................................................................2

第三节研究架构、研究方法及创新点................................................................6

第二章会计信息产权的演进 .......................................... 9

第一节问题的起源：会计信息具有经济后果....................................................9

第二节会计信息产权的变迁..............................................................................17

第三章会计信息公共产权低效率的现状 ............................... 21

第一节相关性的降低：披露不足与信息超载并存..........................................22

第二节真实性的缺失：制度缺陷和违规操作的结果......................................27

第四章会计信息公共产权低效率问题的经济学根源分析 ................. 34

第一节会计信息产权错位..................................................................................34

第二节会计信息供求过程中的外部性..............................................................41

第三节价格信号失灵：会计信息商品属性被压制..........................................45

第五章会计信息产权私人化与会计信息商品化 ......................... 48

第一节产权复位：恢复会计信息私人产品面貌和商品属性..........................48

第二节明晰产权：借鉴科斯关于外部性问题的建议......................................48

第三节会计信息产权重新配置和交易..............................................................52

第四节会计信息商品化的可行性......................................................................55

第六章结束语 ..................................................... 59

参考文献 ........................................................... 60

附录 ............................................................... 64

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摘要：

浙江财经学院硕士学位论文摘要会计信息是一种稀缺资源，具有特殊的经济后果。从产权经济学的角度来看，只要存在着资源的稀缺，存在着利益各方对信息资源的竞争性使用，就存在着对会计信息产权的界定要求。在业主模式和有限责任公司制下，会计信息产权可以基于所有权分享通过私人契约的形式得到有效的界定；而在股份有限公司制下，由于会计信息供求的天然外部性和两权分离下的代理问题、信息不对称、股权分散等原因，会计信息产权不能通过所有权分享得到有效界定。政府为了保护投资者的利益并节约交易费用，制定了通用会计信息产权，强制会计信息公开披露，使得会计信息的产权属性由私人产品向公共产品错位，带来了会计信息资源的低效率配置。调查...

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