The Effect Of Complicate Status On Stakeholders' Accounting Information Supply

Begin from the appeared of enterprise, the traditional enterprise governance has passed a long time. But along with the economical development, other benefit correlation statuses gradually elevate, the creditor, the operator, the staff and the government all influence the enterprise governance. The traditional governance pattern has been criticized more and more. The governance by all stakeholders will be the tendency in the future.Every stakeholder needs accounting information for governance. And different stakeholders have different needs because their benefit realization factors are different. The information supplied under the traditional governance pattern suppose that all users have the similar information need. Under the governance by stakeholders, every stakeholder have complex needs, the traditional governance pattern could not satisfy all the users' needs. So we should research the accounting information and the stakeholder theory together. Moreover, the operator and the staff holding the stock as a kind of drive pattern have already been accepted by more and more enterprises. Besides the operator and the staff, there are also other stakeholders holding the company's stock in some enterprises. Then they have two kind statuses, which is the complication status in this article.This article uses normative research method primarily, and uses the case analysis to make more persuasive power. Moreover, the game theory analysis method has been also used in each domain, the author utilizes the game theory in the stakeholders' demand and the supply of accounting information. We can see that the stakeholders will make different choices because of different benefit. On the predecessors' research foundation, the writer's research stands in a new angle, study complication status and the stakeholders' information demand and the supply together.First the writer analyzes the general accounting information demand, every stakeholder' s personal information demand, and then every stakeholder' s special love of accounting information demand and supply. Complication status make stakeholders participate in the company governance positively, and request higher level accounting information. The demand of accounting information influence the information supplies, so the improvement of the demand enhances the provider supplying better accounting information. At the same time, the supply of accounting information does not adapt information demand simply. It may guide the information demand. Then it will form a positive cycle, and make the accounting information demand and supply consistently finally. It will be advantage for the development of accounting information market. Besides analyzing the effect on information demand and supply, the writer also analyzes the influence on stakeholder special love about information demand and supply. Through the gambling between various stakeholders, and as well as between the different status of the same stakeholder, it forms the equilibrium between information supplies and demand. Thus they can find a breach for accounting information supervising and managing. The supervising and managing department may supervise the information from the stakeholders' special love and the equilibrium between information supplies and demand. Then it will enhance our country's accounting information quality. This is the value of the article.