The Research on Private Propertity Right and Transaction of Accounting Information

Accounting information is the reflection of business enterprise resources,it is a worthy and sparse resource.The default of accounting information right is basic reason that cause the information imbalance in supply and demand.Accounting information right is an extension of business enterprise's property right,the organizational innovate of business enterprise doesn't change the private of accounting information right,just changes the perform method.It is only phenomena that listed company's accounting information has some characteris- tics of public goods,the innate character of accounting information right is still private.This is the base of the information's market exchange, and the paying-consume is probable by the modern network technology.