Research On The Consumption Problems Of Accounting Information In China

Accounting information records the accounting entity's economic activities. It provides information of a firm performance and governance. High quality accounting information can promote capital market to be more effective. A review of the accounting information literature show that studies focus on the produce course, such as company governance, profit management, information production pattern and so on. All of these are not comprehensive; accounting information consumption is also an important aspect. The production and consumption of accounting information affect each other and coexist. Under the frame of consumption theory, we can analyze accounting information consumption.This paper focuses on the accounting information in the broad capital market. It treats accounting information as a kind of commodity based on the theory of information economics and property. The consumption of accounting information is a process in which people apply accounting information to help them make decision and get interests. I explain this conception from accounting information consumption level, the component of accounting information consumer, the behavior of accounting information consumer. The accounting information level is basis. It measures the degree of satisfaction which the consumer gets. The component of accounting information consumer shows the proportion of different consumer and the relation of them. The behavior of accounting information consumer is a series of activities that are dominated by consumption anticipation. Under this anticipation the accounting information consumers choose,evaluate,purchase and use accounting information.