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Research On The Transaction Mechanism Of Accounting Information Property Right In Big Data

Posted on:2019-06-28Degree:MasterType:Thesis
Country:ChinaCandidate:S S ChengFull Text:PDF
GTID:2439330566499728Subject:Technical Economics and Management
Abstract/Summary:PDF Full Text Request
With the arrival of big data era,many new economic businesses have emerged.New economic business will inevitably lead to new accounting problems.As a result,more and more scholars use the new economic theory to study these accounting problems,and the property right of accounting information is an important branch of the accounting research of emerging property rights.This paper puts forward the private property right mode of accounting information,probes into the transaction mechanism of accounting information property right,constructs the basic accounting information transaction market,and clarifies the background of the accounting information flow in the transaction.On the basis of this,this paper discusses the related problems of the redistribution of property rights interests behind the transaction.This paper mainly analyzes the transaction mechanism of accounting information property right from four aspects.Firstly,it determines the ownership of accounting information property right,then probes into the value evaluation of accounting information property right,and then constructs the accounting information market for accounting information property right transaction.In the study of the transfer of property right of accounting information,it is found that in order to clear up the problems of responsibility,right and interest of accounting information,it is necessary to clarify the redistribution of property rights and interests in the transaction market of accounting information.In order to discuss the problem of accounting information property rights redistribution,we must first clarify the origin and origin of accounting information flow.This paper summarizes the accounting information flow model in the accounting information market.According to the classification of property right,the accounting information property is divided into three kinds: the main property right,the associated property right,non property right.So that this paper put forward the redistribution Mechanism of property right benefit of Accounting Information in big data.Finally,this paper discussed the application of this redistributing mechanism.
Keywords/Search Tags:Big data, Accounting information, Property rights transactions
PDF Full Text Request
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