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1、摆渡论文网（）-专业留学生作业辅导中心英文paper写作-The accounting informationAccounting information is the output of enterprise accounting information system. It has strong technical attributes, but it also has important social attributes. Accounting information contains many rights and has different economic consequence
2、s for different stakeholders.In the modern enterprise system, ownership and management rights are often separated, which means that the owner of the enterprise does not directly manage the enterprise, but employs professional managers to manage the enterprise. Therefore, accounting information is th
3、e output of an enterprises accounting information system. It exists because of the needs of owners and reflects the economic results of managements operation of the enterprise. Therefore, although accounting information is produced by the enterprises accountants, the property right of accounting inf
4、ormation must be the owner of the enterprise.Externality refers to the behavior of one subject or person, directly or indirectly affecting other subjects or individuals.Accounting information property right is the dislocation of externalities, and the externality of accounting information is a two-w
5、ay street, on the one hand, management may through the control of enterprise accounting personnel to the enterprise surplus manipulation, whitewash financial statements, the disclosure of false information, or concealing important information shall be disclosed, which can lead to stakeholders to mak
6、e bad decisions, suffer great economic losses; On the other hand, the requirements of relevant stakeholders on accounting information are too high and excessive, which will also increase the production cost of accounting information of enterprises, and at the same time may reveal business secrets of
7、 enterprises and reduce the competitiveness of enterprises.The property right misplacement of accounting information leads to the external uneconomy and the loss of relevant stakeholders. To reduce the external uneconomy, we need to internalize the external uneconomy, and one feasible way is the mar
8、ketization of accounting information.Accounting information has always existed in the form of public products. If accounting information is marketized, it will no longer be a public product but a commodity.In solving this problem, the current rapid development of IT technology provides us with a pos
9、itive answer. With the popularization of computers and networks, the dissemination of information has been very fast and convenient, and e-commerce has also developed rapidly. Almost nothing can not be traded online, and the cost of online transactions is very low, fast and convenient. This provides
10、 a good foundation for the marketization of accounting information. As an information commodity, accounting information can be traded on the Internet just like other commodities. It is simple, convenient, fast and costs very low.Firstly, the accounting standards establishment department and the supe
11、rvision department shall formulate the minimum disclosure standard, production standard and method of accounting information; Secondly, the accounting service company compiles the accounting information according to the original economic data of the enterprise and provides the accounting information
12、 to the owner of the company. The company pays the service fee to the accounting service company. Thirdly, the company shall hire an accounting firm to audit the accounting information and issue an audit report after the audit is completed. Finally, the company provides accounting information to the
13、 network media for the sales of accounting information by the network media. Consumers who need accounting information purchase accounting information through online transactions, and the sales proceeds are Shared by the company and the network media.The marketization of accounting information can e
14、ffectively reduce transaction costs, mainly in the following aspects.The enterprise accounting information produced by independent accounting services company, and after independence of certified public accountants audit, after multiple control and separation of duties, the management tried to incre
15、ase the difficulty of the implementation of accounting information fraud, guaranteeing the independence and reliability of accounting information, effectively protect the rights of all stakeholders.On the basis of ensuring the minimum disclosure standards and the principle of protecting the business
16、 secrets of enterprises, enterprises may provide personalized accounting information according to the needs of different information demanders and meet the diversified needs of stakeholders.The enterprise accounting information becomes a commodity, which can be sold freely on the Internet, thus making the enterprise gain profits, which can compensate the cost of the enterprise producing accounting information, improve the enter
