Accounting Information Property的意思|示意

Owing to its conscious property, accounting bears the mono-function of reflection. Making use of the information it reflects, people manage finance.

因会计属于意识范畴，所以其只具有反映的单一职能，人们利用会计这一工具所反映的信息对客观存在的物质范畴的财务进行管理。

Since accounting information is a "private product", the process of transmission of a business onto the external counterpart should be a process of transaction of property right.

会计信息是“私人产品”，企业会计信息向外界平等主体传递的过程是产权交易的过程。

Based on property rights of accounting information and accounting externalization, consideration will be given to both efficiency and justice of accounting information disclosure.

基于会计信息产权和会计外部化，会计信息披露可以实现效率与公平的兼顾。

Among the combination of contracts, the authoritative capital subject determines the property rights of accounting information.

在整个契约组合中具有权威地位的资本主体决定着会计信息产权。

In this part, the author suggests that change the owner of the accounting information property rights and the attribute of the accounting information property rights.

会计信息的产权重构方面，主要包括会计信息的产权主体重构和会计信息的产权属性重构。

Therefore, Changes must be made to the current arrangement of accounting system so as to provide an effective protection for property right of accounting information.

因此，必须改变现有的制度安排，实现对会计信息产权的有效保护。