On the Insufficiency of Accounting Information Consumption: Analysis and Perfection in the Perspective of Property Right

Accounting information is a kind of valuable economical resources.It has some kind of signal transmission function that optimizes resources allocation,increases scientific decision-making and lowers down the dissymmetry of the market information.At present,China's accounting information discloses very high cost.Since people lack confidence in accounting information,thus the consumption of accounting information is insufficient.The fundamental issue lies in the property right.Then from this angle,the present article analyzes the conflict between supply and demand in the accounting information and proposes a new system with the participation of supervising authority and the main body of various property rights to solve the problem of insufficient consumption and to increase the core competitive power of accounting information.