The Research On Socialization Of Accounting Information Production

The demands for accounting information of public corporations become more and more socialized under modern enterprise system. On the contrary, the supply of accounting information is still under the monopoly of the corporation; the independence of audit, the production and circulation of accounting information and supervision of the government meet more and more challenge. For the healthy development of security market and standardization of accounting information, for the promotion of reality and pertinence of the accounting information issuance of the public corporation, the socialization of accounting information and the resolve the supply and demand will be discussed in this thesis.The socialization of accounting information means the separation of the information production from the corporation which shall be produced by the out independent entity—accounting firm, which can provide the accounting information to others and get reward. Related entities can get the accounting information property rights though fair competition. CPA shall specialize in publicity of accounting information directly. The government shall redefine the rights and obligations of related entities, improve the accounting specifications and maintain the healthy circulation of accounting information in the market.Though discussing demand and supply of accounting information, we draw the new problems about accounting information under new circumstances, and bring out the plan to solve them—socialization of accounting information. We will discuss the necessity of socialization of accounting information, rights and obligations of related entities about accounting information, possibility of socialization and effect. We will discuss the whole process by application of special cases.