Commercialization Of The Accounting Information And Research On Accounting Information Market Construction

Continue to improve and perfect the market economic system, the traditional accountingsystem and management system is also constantly adjust and reform, but so far the accountingmanagement or macro-management services, accounting standards and accounting systemspecifications give more consideration to the requirements of the development of the nationaleconomy,the neglect of other users of accounting information to make decisions. Accountinginformation main function is to reflect the performance of the fiduciary duty of corporatemanagement situation, and provide decision-useful information for users of accountinginformation, thus contributing to the sustainable development of the enterprise and the marketeconomy. In recent years, many companies to reap huge profits, use of improper meansmaking a false accounting information, domestic and international accounting informationdistortion cases occur frequently, the quality and quantity of accounting information supply isa serious shortage of supply and demand have become increasingly significant. Marketeconomy requires the services of accounting information in the market to meet the mainmarket for economic decision-making needs, but in practice, the accounting information ispresented in the form of a public good in the market, rather than the form of "commodity"market resources, so accounting information providers did not consider the real needs of themarket. Reliability and authenticity of accounting information caused by a wide range ofsocial concerns, the CPA audit independence seriously questioned by the society and thepublic, accounting information distortion cases caused serious adverse economic and socialconsequences. Countries to strengthen supervision of the quality of accounting information,but the effect is not obvious, the future development trend of accounting information need tothink about.Domestic and foreign scholars in-depth study of accounting information essentialattribute of two controversial views: public goods and commodities. Therefore, the essentialattribute of accounting information need to be further explored. In summing up the results ofthe research of scholars at home and abroad on the basis of the definition of accountinginformation content and the Rights of Accounting Information, in connection with the theoryof Marx about the product, the essential attribute of the argument accounting information is acommodity, and it will be realized in the near future commercialized. Commercialization ofaccounting information is not only able to eliminate the accounting information consumption"free rider" phenomenon, its production costs to be compensated through market transactions,in order to address the disclosure of accounting information external effects and marketfailures, but also can effectively control the distortion of accounting information phenomenon.Commercialization of accounting information is the key to solve the current series ofproblems. Commercialization of accounting information in order to practice, it is necessary to buildan effective accounting information market. Summarize the basic theory of accountinginformation based on supply and demand situation to start from the accounting information,the contradiction between supply and demand in-depth analysis of accounting information,accounting information market situation, the establishment of an effective accountinginformation market model. The essential attribute of goods through the establishment ofaccounting information market, the recovery of accounting information; combined witheffective regulation of the accounting information market, change the Certified PublicAccountant practicing; improve the quality of accounting information, broaden the range ofgoods accounting information, to maintain the capital market effective, optimize theallocation of resources, information transaction costs savings, to solve accounting informationsupply and demand contradiction; meet the needs of diversified, personalized accountinginformation; promote the accounting talent market, accounting services market and thedevelopment of the securities market, the socialist the market economy is more healthy, moreprosperous.Compared with the existing research results, this study insights in the following ways:First, the definition of accounting information. Accounting information form ofexpression should not be limited to the financial statements, should also have the notes to thefinancial statements, and various other forms of corporate financial reporting, internal auditreports, external audit reports, financial accounting renewable analyze information.Second, determine the essential attribute of the accounting information is a commodity,value, use value and exchange value.Third, the change of practicing certified public accountant. Accounting informationmarket, unified by the regulatory body of the accounting information market to hire registeredpublic accounting firm, subject to embarrassed to improve change the Certified PublicAccountant Certified Public Accountant practicing normative and independence, to improvethe quality of accounting information.Fourth, build a specific running model of accounting information market. This model isavailable accounting information market reference for future research.