论会计信息的属性特征

论会计信息的属性特征 【摘 要】 文章详细地分析了上市公司会计信息的属性特征，由于会计信息具有公共性、外部性、垄断性、依附性等特点，会计信息不可能像普通商品那样作为私用品交换。会计信息质量高低的难以辨认(使用价值的不确定性)和产权界定的不清晰是妨碍会计信息配置达到帕累托最优的重要因素，因此提高会计信息质量重点应从这两方面入手，具体包括制度的完善，会计信息提供主体的明确，对现有审计报告格式进行改进，充分发挥政府、民间、新闻媒体等各层次的监管职能等。 【关键词】 公共性; 外部性; 自然垄断性; 依附性; 商品化 会计信息质量已是整个世界会计界面临的重大问，从目前大量的研究来看，其研究起点主要集中在制度的研究。其实，诸多表面问题难以解决的原因很大程度上是由于对会计信息的属性特征没有清晰的认识。本文试图通过对会计信息的属性特征分析，以求探讨从根源上解决问题的方式。 一、会计信息的公共性 毋庸置疑，会计信息不是一般的商品，它具有一定的共用品特点。会计信息的公共性属性已被会计界许多学者关注。大部分观点认为会计信息是表现为一种共用品(公共产品)，但较少对其做进一步分析。按公共产品理论，共用品还包括纯共用品和非纯共用品。 (一)共用品、私用品 我们日常消费或享用的物品可分为共用品与私用品。一种物品要from young teachers access of website view, integrated class website of proportion highest, up 70.83%, a is integrated class website influence strong, social visibility high; II is integrated class website of various information resources rich, can meet everyone on various information resources of needs. Followed by education networks, educational networks and closely related to the work of young teachers, so the large amount of visitors, access. Third is the search engine, the Internet has been for us to expand our knowledge, sharing resources, and gain more knowledge, open a window, has become an important reason for our use of the Internet. But what is worth noting is the visitor turned out to be at least the school campus network, my school's website did not meet everyone's needs, mainly because of the small amount of resources, to meet everyone's needs, categories are not rich, and school Web site-building needs to up the horses, fast. (C) data analysis of teachers professional development 1.62nd questions what do you think of knowledge and ability of teachers ' professional development, your lack of student ... Excellent teachers of guide f. School of teachers team construction measures G. School of learning research atmosphere h. other six, and teacherson local evening, and daily of identity, and recognized; ranking third of is other, this reflect we of young teachers reading of publications also has many above by column, also description has they of reading interest widely, and dabbled in quite wide; other for not for analysis. We believe the China education daily, and as the authority of the education system of the people's education press, as too few readers of educators, not normal, it is not. 61st problem you often browse of website is () [more topics] option small meter proportion a,. integrated class website (Xinhua, and Sohu, and SINA, and Yahoo) 34 70.83% b. education network 25 52.08% c. search engine (GOOGLE Baidu) 18 37.5% d. school campus network 4 8.33% e. personal blog 16 33.33% f. professional sex website (literature network, and financial network,) 8 16.67% g. on the NET 4 8.33% h. shopping network (such as Taobao, dangdang, etc) 13 27.08% I. other types of site 5 10.42% j. do not go 0 0% k. effective fill out the passengers were not like the Internet 0 0% point 48 design point is to understand the young teacher's website. As life Internet of we, life, and work has without network has, from statistics data bar see, select "not Internet", and "not like Internet" of are for 0, also can description This is; 成为共用品，就必须同时具有两个限定性特征。第一，非竞争性，即这类物品可以联合消费，而且对这种物品的消费不会减少可供其他人消费的数量。第二，非排他性，也就是说，共用品一旦提供给某个人，就不可能阻止其他人对这种物品的消费，或者要想禁止其他人消费这种物品至少要付出高昂的代价。 与共用品相反，私用品具有竞争性和排他性。由于竞争性和排他性特征，使得私用品既有使用价值又具有交换价值。之所以说私用品具有使用价值，是因为它能满足我们的某项需要。之所以说私用品具有交换价值，是因为私用品具有排他性从而可以对其定价。由于有价格因素的存在，只要市场能有效运行，理性的消费者自然会愿意以较高的价格购买具有较高质量的产品，从而有效促进市场上该类产品质量的提高。当然，如果存在信息不对称，消费者不能判别产品质量的高低，市场将不能有效运行，可能出现“劣币驱逐良币”的现象。而对于提高共用品的质量问题，却是一个非常复杂的问题。这在很大程度上需要依靠政府部门通过管制解决。虽然共用品也具有使用价值，也能满足我们的某项需要(比方说，国防能满足我们安全的需要)，但是共用品不具有交换价值，不可以对其定价。对于每个消费者来说，不可以根据花钱多少选择不同的国防。 (二)会计信息——非纯共用品 下面来分析会计信息是否具有两个限定性特征，以便认识会计信息的属性特征。 1.非竞争性 from young teachers access of website view, integrated class website of proportion highest, up 70.83%, a is integrated class website influence strong, social visibility high; II is integrated class website of various information resources rich, can meet everyone on various information resources of needs. Followed by education networks, educational networks and closely related to the work of young teachers, so the large amount of visitors, access. Third is the search engine, the Internet has been for us to expand our knowledge, sharing resources, and gain more knowledge, open a window, has become an important reason for our use of the Internet. But what is worth noting is the visitor turned out to be at least the school campus network, my school's website did not meet everyone's needs, mainly because of the small amount of resources, to meet everyone's needs, categories are not rich, and school Web site-building needs to up the horses, fast. (C) data analysis of teachers professional development 1.62nd questions what do you think of knowledge and ability of teachers ' professional development, your lack of student ... Excellent teachers of guide f. School of teachers team construction measures G. School of learning research atmosphere h. other six, and teacherson local evening, and daily of identity, and recognized; ranking third of is other, this reflect we of young teachers reading of publications also has many above by column, also description has they of reading interest widely, and dabbled in quite wide; other for not for analysis. We believe the China education daily, and as the authority of the education system of the people's education press, as too few readers of educators, not normal, it is not. 61st problem you often browse of website is () [more topics] option small meter proportion a,. integrated class website (Xinhua, and Sohu, and SINA, and Yahoo) 34 70.83% b. education network 25 52.08% c. search engine (GOOGLE Baidu) 18 37.5% d. school campus network 4 8.33% e. personal blog 16 33.33% f. professional sex website (literature network, and financial network,) 8 16.67% g. on the NET 4 8.33% h. shopping network (such as Taobao, dangdang, etc) 13 27.08% I. other types of site 5 10.42% j. do not go 0 0% k. effective fill out the passengers were not like the Internet 0 0% point 48 design point is to understand the young teacher's website. As life Internet of we, life, and work has without network has, from statistics data bar see, select "not Internet", and "not like Internet" of are for 0, also can description This is; 非竞争性，意味着对这种物品的消费不会减少可供其他人消费的数量。也就是说，不会因为被人使用而降低其使用价值。新车被开了一年便不再是新车，其使用价值降低，因而汽车不具有非竞争性。我们不妨假设会计信息是有用的，那么它的有用性在于能有助于投资者作出正确的投资决策，对于上市公司的股东来说，就是有助于他们作出正确的股票买卖决策。股票投资者通过使用会计信息，作出正确的股票买卖决策以获得较好收益，这就是会计信息的使用价值。而大量的买卖决策将引起股价变化，从而引起超额收益率的消失。有效证券市场理论认为，股价将反映所有已公布的信息。可以这么理解，当股价对公布的会计信息作出反应以后，会计信息的使用价值已经变得很小。那么谁是会计信息的消费受益者呢,应该是那些及时作出买卖决策的股票投资者。也就是说，这些及时决策者的使用减少了会计信息的使用价值。但是，这些及时决策者又几乎是在同时使用会计信息。换句话说，他们在一定程度上联合消费了会计信息，但随着消费者数量的上升，拥挤?导致会计信息提供给每个使用者的收益下降。因此，会计信息具有不完备的非竞争性。 2.非排他性 非排他性，意味着这种物品一旦提供给某个人，就不可能阻止其他人对这种物品的消费。产生非排他性的原因很多，最主要的有三种:第一，物品的技术性质;第二，缺乏可行的私有财产权;第三，政府政策。会计信息作为一种特殊产品，非常容易复制。如果取得from young teachers access of website view, integrated class website of proportion highest, up 70.83%, a is integrated class website influence strong, social visibility high; II is integrated class website of various information resources rich, can meet everyone on various information resources of needs. Followed by education networks, educational networks and closely related to the work of young teachers, so the large amount of visitors, access. Third is the search engine, the Internet has been for us to expand our knowledge, sharing resources, and gain more knowledge, open a window, has become an important reason for our use of the Internet. But what is worth noting is the visitor turned out to be at least the school campus network, my school's website did not meet everyone's needs, mainly because of the small amount of resources, to meet everyone's needs, categories are not rich, and school Web site-building needs to up the horses, fast. (C) data analysis of teachers professional development 1.62nd questions what do you think of knowledge and ability of teachers ' professional development, your lack of student ... Excellent teachers of guide f. School of teachers team construction measures G. School of learning research atmosphere h. other six, and teacherson local evening, and daily of identity, and recognized; ranking third of is other, this reflect we of young teachers reading of publications also has many above by column, also description has they of reading interest widely, and dabbled in quite wide; other for not for analysis. We believe the China education daily, and as the authority of the education system of the people's education press, as too few readers of educators, not normal, it is not. 61st problem you often browse of website is () [more topics] option small meter proportion a,. integrated class website (Xinhua, and Sohu, and SINA, and Yahoo) 34 70.83% b. education network 25 52.08% c. search engine (GOOGLE Baidu) 18 37.5% d. school campus network 4 8.33% e. personal blog 16 33.33% f. professional sex website (literature network, and financial network,) 8 16.67% g. on the NET 4 8.33% h. shopping network (such as Taobao, dangdang, etc) 13 27.08% I. other types of site 5 10.42% j. do not go 0 0% k. effective fill out the passengers were not like the Internet 0 0% point 48 design point is to understand the young teacher's website. As life Internet of we, life, and work has without network has, from statistics data bar see, select "not Internet", and "not like Internet" of are for 0, also can description This is; 会计信息需要付费的话，正如文化市场上盗版品的泛滥一样，套利者的存在将使会计信息的生产成本不能直接从消费者那里获得补偿。另外，按规定所有上市公司都必须公布其年报、中期报告等，会计信息几乎可以免费获得，因此会计信息具有非排他性。 根据公共产品理论，如果某种物品的消费既具有非竞争性，又具有排他性，这就意味着这种物品可以定价。如果某种物品的消费具有非排他性，这种物品就不可能定价，也就不具有交换价值。会计信息具有非排他性，因此，会计信息是很难以定价的。 二、会计信息的外部性 外部性是指如果某个经济主体的福利(效用或利润)中包含的某些实变量的值是由他人选定，而这些人不会特别注意到其行为对于其他主体的福利产生的影响?，当外部性的效应是针对利润时，就可说存在生产外部性;当效用水平受到影响时就可以说存在消费外部性。许多会计学者在研究会计信息时已经注意到了其外部性问题(william r. scott，2000)。例如，一家公司披露其销售和利润的急剧增长，必然会影响市场对该行业其他公司的期望。而如果公司披露专有信息(如价值专利权的细节)，就会影响市场对于竞争性公司未来盈利的期望。笔者认为，会计信息同时具有两类外部性。由于信息生产对于公司的成本和效益与对于社会的成本和效益不同，造成会计信息的私人价值和社会价值分离;而当单个人对于会计信息的使用不减少其他人使用的效益时，其他人就可以搭便车(free riding)。对于由于外部性引起的福利损失问题的解决，有from young teachers access of website view, integrated class website of proportion highest, up 70.83%, a is integrated class website influence strong, social visibility high; II is integrated class website of various information resources rich, can meet everyone on various information resources of needs. Followed by education networks, educational networks and closely related to the work of young teachers, so the large amount of visitors, access. Third is the search engine, the Internet has been for us to expand our knowledge, sharing resources, and gain more knowledge, open a window, has become an important reason for our use of the Internet. But what is worth noting is the visitor turned out to be at least the school campus network, my school's website did not meet everyone's needs, mainly because of the small amount of resources, to meet everyone's needs, categories are not rich, and school Web site-building needs to up the horses, fast. (C) data analysis of teachers professional development 1.62nd questions what do you think of knowledge and ability of teachers ' professional development, your lack of student ... Excellent teachers of guide f. School of teachers team construction measures G. School of learning research atmosphere h. other six, and teacherson local evening, and daily of identity, and recognized; ranking third of is other, this reflect we of young teachers reading of publications also has many above by column, also description has they of reading interest widely, and dabbled in quite wide; other for not for analysis. We believe the China education daily, and as the authority of the education system of the people's education press, as too few readers of educators, not normal, it is not. 61st problem you often browse of website is () [more topics] option small meter proportion a,. integrated class website (Xinhua, and Sohu, and SINA, and Yahoo) 34 70.83% b. education network 25 52.08% c. search engine (GOOGLE Baidu) 18 37.5% d. school campus network 4 8.33% e. personal blog 16 33.33% f. professional sex website (literature network, and financial network,) 8 16.67% g. on the NET 4 8.33% h. shopping network (such as Taobao, dangdang, etc) 13 27.08% I. other types of site 5 10.42% j. do not go 0 0% k. effective fill out the passengers were not like the Internet 0 0% point 48 design point is to understand the young teacher's website. As life Internet of we, life, and work has without network has, from statistics data bar see, select "not Internet", and "not like Internet" of are for 0, also can description This is; 外部性内部化、产权界定、政府监管等观点。 (一)关于产权界定 产权界定问题主要是科斯(coase，1960)提出来的。科斯认为，如果产权是明确定义的，交易成本为零，那么，在有外部效应的市场上，交易双方总能通过协商达到某一帕累托最优配置，而不管产权划归哪一方。这就是著名的科斯定理。按照科斯定理，只要会计信息的产权得到明确界定，就能建立一种有效的激励机制促使会计信息的生产者提供在数量和质量上等于社会需求最佳量的会计信息。而现实却是在会计市场上存在无数会计信息失真和严重的会计产品稀缺现象。我们不得不再进一步反思会计信息的产权界定问题。所谓产权(property rights)，是指使自己或他人受益或受损的权利(h.demsetz，1967)。它包括剩余索取权和剩余控制权。 要准确界定会计信息的产权，必须弄清楚会计信息的供需关系以及由于会计信息提供的受益或受损主体。当有好消息?的时候，如果经营者提供正确的会计信息，则提供者和使用者均受益，当有坏消息的时候，如果经营者提供正确的会计信息，则使用者受益而提供者受损。因此，只有在出现好消息时，经营者才有动力提供正确的会计信息。而在出现坏消息的时候，只能依靠外在监督(比如审计师)来促使经营者提供正确的会计信息。 对会计信息提供主体的分析，是产权界定的重要内容。陈信元等(2000)认为会计信息的提供者是企业。也有学者认为会计信息的from young teachers access of website view, integrated class website of proportion highest, up 70.83%, a is integrated class website influence strong, social visibility high; II is integrated class website of various information resources rich, can meet everyone on various information resources of needs. Followed by education networks, educational networks and closely related to the work of young teachers, so the large amount of visitors, access. Third is the search engine, the Internet has been for us to expand our knowledge, sharing resources, and gain more knowledge, open a window, has become an important reason for our use of the Internet. But what is worth noting is the visitor turned out to be at least the school campus network, my school's website did not meet everyone's needs, mainly because of the small amount of resources, to meet everyone's needs, categories are not rich, and school Web site-building needs to up the horses, fast. (C) data analysis of teachers professional development 1.62nd questions what do you think of knowledge and ability of teachers ' professional development, your lack of student ... Excellent teachers of guide f. School of teachers team construction measures G. School of learning research atmosphere h. other six, and teacherson local evening, and daily of identity, and recognized; ranking third of is other, this reflect we of young teachers reading of publications also has many above by column, also description has they of reading interest widely, and dabbled in quite wide; other for not for analysis. We believe the China education daily, and as the authority of the education system of the people's education press, as too few readers of educators, not normal, it is not. 61st problem you often browse of website is () [more topics] option small meter proportion a,. integrated class website (Xinhua, and Sohu, and SINA, and Yahoo) 34 70.83% b. education network 25 52.08% c. search engine (GOOGLE Baidu) 18 37.5% d. school campus network 4 8.33% e. personal blog 16 33.33% f. professional sex website (literature network, and financial network,) 8 16.67% g. on the NET 4 8.33% h. shopping network (such as Taobao, dangdang, etc) 13 27.08% I. other types of site 5 10.42% j. do not go 0 0% k. effective fill out the passengers were not like the Internet 0 0% point 48 design point is to understand the young teacher's website. As life Internet of we, life, and work has without network has, from statistics data bar see, select "not Internet", and "not like Internet" of are for 0, also can description This is; 提供主体应定位于企业管理阶层。在《会计法》修订以后，企业会计资料的责任人已有明确界定，但会计人员与企业管理阶层之间的外部性问题已通过企业内部化了。笔者认为，当前对于上市公司会计信息的提供主体界定，主要还是应考虑企业与注册会计师(cpa)之间责任划分的问题。尽管从理论上大家认可企业是会计信息的提供者，注册会计师是审计意见的提供者，但实际中，人们往往不自觉地把注册会计师也归为会计信息的提供者之一?。其实，展现在公众眼前的会计报表并不是企业最初编制的报表，而是企业与cpa讨价还价经过调账后的结果。如果企业同意按cpa的意见作调整，注册会计师一般就签发无保留审计意见。而讨价还价过程中的大量信息则“沉没”了。如果讨价还价不成功，cpa也只有另外三种审计意见可以选择。审计意见的过于简单可能也是使公众忽略cpa独立作用的一个原因。陈梅花(2001)通过实证研究发现，无论是市场研究还是问卷研究均未找到充分的证据支持我国上市公司年报中披露的审计意见与股价有显著的相关关系，现阶段上市公司年报中披露的审计意见对股票投资者的投资决策无重大影响，不具有信息含量。这也从另一个角度说明投资者已把注册会计师也归为会计信息的提供者之一，渐渐忽视了其审计主体的地位。因此，要明确企业作为会计信息的提供主体，就应该把企业最初编制的报表也公布，从而使cpa的审计意见更有信息含量。 (二)关于内部化和政府监管 from young teachers access of website view, integrated class website of proportion highest, up 70.83%, a is integrated class website influence strong, social visibility high; II is integrated class website of various information resources rich, can meet everyone on various information resources of needs. Followed by education networks, educational networks and closely related to the work of young teachers, so the large amount of visitors, access. Third is the search engine, the Internet has been for us to expand our knowledge, sharing resources, and gain more knowledge, open a window, has become an important reason for our use of the Internet. But what is worth noting is the visitor turned out to be at least the school campus network, my school's website did not meet everyone's needs, mainly because of the small amount of resources, to meet everyone's needs, categories are not rich, and school Web site-building needs to up the horses, fast. (C) data analysis of teachers professional development 1.62nd questions what do you think of knowledge and ability of teachers ' professional development, your lack of student ... Excellent teachers of guide f. School of teachers team construction measures G. School of learning research atmosphere h. other six, and teacherson local evening, and daily of identity, and recognized; ranking third of is other, this reflect we of young teachers reading of publications also has many above by column, also description has they of reading interest widely, and dabbled in quite wide; other for not for analysis. We believe the China education daily, and as the authority of the education system of the people's education press, as too few readers of educators, not normal, it is not. 61st problem you often browse of website is () [more topics] option small meter proportion a,. integrated class website (Xinhua, and Sohu, and SINA, and Yahoo) 34 70.83% b. education network 25 52.08% c. search engine (GOOGLE Baidu) 18 37.5% d. school campus network 4 8.33% e. personal blog 16 33.33% f. professional sex website (literature network, and financial network,) 8 16.67% g. on the NET 4 8.33% h. shopping network (such as Taobao, dangdang, etc) 13 27.08% I. other types of site 5 10.42% j. do not go 0 0% k. effective fill out the passengers were not like the Internet 0 0% point 48 design point is to understand the young teacher's website. As life Internet of we, life, and work has without network has, from statistics data bar see, select "not Internet", and "not like Internet" of are for 0, also can description This is; 外部性内部化是戴维斯和温斯顿(davis and whinston，1962)最先讨论的，旨在通过使私人成本与社会成本相等而以比较直接的方式消除外部性的影响。具体地说，如果企业a只对企业b产生外部性，则由企业a和b合并后形成的企业在选择其最优行为时就会考虑该外部性，因而不会产生无效率状况。这种论据也被用以为企业的存在提供部分的理由。但是在公开上市交易的股份有限公司中，股权已脱离企业本身而单独存在，随时产生的股权交易使得股东经常处于变动状态，因此对于会计信息的外部性问题并不是可以通过理想的内部化来解决的。 从亚当.斯密“看不见的手”开始，人们就发现市场机制是经济社会最有效的资源配置工具之一。因此，凡是能通过市场调节达到最优配置的经济活动，政府尽可能不插手。但当市场机制失效的时候，人们只好转而寻求政府监管。斯蒂格利茨(stiglitz)把政府监管划分为两方面的作用:一是在生产方面，政府可以凭借它的特征优势影响“如何生产”;二是在消费方面，政府可以凭借它的特征优势影响“如何分配产品”。陈国辉、李长群(2000)认为，对于具有一定“公共产品”属性的会计信息，政府监管是修补会计市场失灵必不可少的要素，适当的政府监管有助于改善会计市场，进而减少市场失灵。 三、会计信息的垄断性与依附性 (一)自然垄断性 from young teachers access of website view, integrated class website of proportion highest, up 70.83%, a is integrated class website influence strong, social visibility high; II is integrated class website of various information resources rich, can meet everyone on various information resources of needs. Followed by education networks, educational networks and closely related to the work of young teachers, so the large amount of visitors, access. Third is the search engine, the Internet has been for us to expand our knowledge, sharing resources, and gain more knowledge, open a window, has become an important reason for our use of the Internet. But what is worth noting is the visitor turned out to be at least the school campus network, my school's website did not meet everyone's needs, mainly because of the small amount of resources, to meet everyone's needs, categories are not rich, and school Web site-building needs to up the horses, fast. (C) data analysis of teachers professional development 1.62nd questions what do you think of knowledge and ability of teachers ' professional development, your lack of student ... Excellent teachers of guide f. School of teachers team construction measures G. School of learning research atmosphere h. other six, and teacherson local evening, and daily of identity, and recognized; ranking third of is other, this reflect we of young teachers reading of publications also has many above by column, also description has they of reading interest widely, and dabbled in quite wide; other for not for analysis. We believe the China education daily, and as the authority of the education system of the people's education press, as too few readers of educators, not normal, it is not. 61st problem you often browse of website is () [more topics] option small meter proportion a,. integrated class website (Xinhua, and Sohu, and SINA, and Yahoo) 34 70.83% b. education network 25 52.08% c. search engine (GOOGLE Baidu) 18 37.5% d. school campus network 4 8.33% e. personal blog 16 33.33% f. professional sex website (literature network, and financial network,) 8 16.67% g. on the NET 4 8.33% h. shopping network (such as Taobao, dangdang, etc) 13 27.08% I. other types of site 5 10.42% j. do not go 0 0% k. effective fill out the passengers were not like the Internet 0 0% point 48 design point is to understand the young teacher's website. As life Internet of we, life, and work has without network has, from statistics data bar see, select "not Internet", and "not like Internet" of are for 0, also can description This is; 垄断是与完全竞争相对应的概念，即只有一个卖者的市场?。在完全竞争市场上，单个厂商毫无市场力量，而在垄断市场上，独家厂商的市场力量仅受到需求和法律的约束。形成垄断的因素主要包括:技术性壁垒、法律壁垒、策略性壁垒等。由于会计信息是特定企业经营成果的替代变量，会计信息系统只是将各种经营活动的原始数据转化为可以为公众理解的以会计报表为主体的财务报告。企业的会计人员、财务经理是这个系统的“生产工人”和“技术员”。外部人不可能参与会计信息市场竞争，因为外部人无法取得生成这些财务报告的“原材料”，或即便可以取得也必须花费昂贵的成本(比如雇用情报人员)，因此会计信息的生产与提供实际上是具有垄断性的，它只能由企业的包括会计人员在内的经管人员提供，而且这种垄断是一种自然垄断，它的特点是平均成本曲线是向下倾斜的。我们知道，在会计信息的生产与提供过程中，采集、计算、整理会计数据及编制会计报表等固定成本相对很大，随用户增加而增加的边际成本却很小。由于自然垄断的存在，使得会计信息的供需不可能通过市场竞争来达到帕累托最优，为了减少无效率现象，政府应采用相应的政策干预。 (二)依附性 会计信息的依附性并没有被明确地提出来过，从为使用者创造未来经济收益的角度而言，如果某项物品发挥作用离不开其他物品，我们就说这项物品具有依附性。会计信息其实具有这样的性质。它与企业的其他产品不同，是依附于企业这个载体的。有人曾做过形from young teachers access of website view, integrated class website of proportion highest, up 70.83%, a is integrated class website influence strong, social visibility high; II is integrated class website of various information resources rich, can meet everyone on various information resources of needs. Followed by education networks, educational networks and closely related to the work of young teachers, so the large amount of visitors, access. Third is the search engine, the Internet has been for us to expand our knowledge, sharing resources, and gain more knowledge, open a window, has become an important reason for our use of the Internet. But what is worth noting is the visitor turned out to be at least the school campus network, my school's website did not meet everyone's needs, mainly because of the small amount of resources, to meet everyone's needs, categories are not rich, and school Web site-building needs to up the horses, fast. (C) data analysis of teachers professional development 1.62nd questions what do you think of knowledge and ability of teachers ' professional development, your lack of student ... Excellent teachers of guide f. School of teachers team construction measures G. School of learning research atmosphere h. other six, and teacherson local evening, and daily of identity, and recognized; ranking third of is other, this reflect we of young teachers reading of publications also has many above by column, also description has they of reading interest widely, and dabbled in quite wide; other for not for analysis. We believe the China education daily, and as the authority of the education system of the people's education press, as too few readers of educators, not normal, it is not. 61st problem you often browse of website is () [more topics] option small meter proportion a,. integrated class website (Xinhua, and Sohu, and SINA, and Yahoo) 34 70.83% b. education network 25 52.08% c. search engine (GOOGLE Baidu) 18 37.5% d. school campus network 4 8.33% e. personal blog 16 33.33% f. professional sex website (literature network, and financial network,) 8 16.67% g. on the NET 4 8.33% h. shopping network (such as Taobao, dangdang, etc) 13 27.08% I. other types of site 5 10.42% j. do not go 0 0% k. effective fill out the passengers were not like the Internet 0 0% point 48 design point is to understand the young teacher's website. As life Internet of we, life, and work has without network has, from statistics data bar see, select "not Internet", and "not like Internet" of are for 0, also can description This is; 象的比喻，企业自愿提供会计信息就好比销售商品附送产品说明书?一样。因此，对于一个根本不会购买此类商品的人来讲，“产品说明书”其实是没有效用的。在证券市场上，我们更容易理解，上市公司经营者(会计信息提供者)向投资者及潜在投资者推销企业(企业股票和企业债券是企业的替代变量)，同时必须附送企业的说明书——企业财务报告。在这里，会计信息不但是“说明书”，还起着“价格表”的作用。作为理性的“经济人”，谁不想自己的东西卖个好价钱呢,因此，如果政府不采取相应的政策干预，免不了“王婆卖瓜，自卖自夸。” 四、关于会计信息的商品化问题 作为“公共产品”的会计信息，由于其外部性、产权问题等特点，会计信息质量一直不甚满意。由此，部分学者产生了会计信息商品化的设想，或认为会计信息就其本质而言是一种商品，试图通过市场机制，可以对作为“私人物品”交换的会计信息的质量进行选择(蒋尧明、王庆芳2002)。会计信息是否应该商品化，我们应该从商品的二重属性谈起。会计信息是否具有使用价值和交换价值则是本问题的关键。 (一)会计信息使用价值的特点 ——不确定性 马克思认为商品之所以具有使用价值，是因为它能满足人的某种需要。比方说，苹果可以吃，汽车可以乘坐。那会计信息的使用价from young teachers access of website view, integrated class website of proportion highest, up 70.83%, a is integrated class website influence strong, social visibility high; II is integrated class website of various information resources rich, can meet everyone on various information resources of needs. Followed by education networks, educational networks and closely related to the work of young teachers, so the large amount of visitors, access. Third is the search engine, the Internet has been for us to expand our knowledge, sharing resources, and gain more knowledge, open a window, has become an important reason for our use of the Internet. But what is worth noting is the visitor turned out to be at least the school campus network, my school's website did not meet everyone's needs, mainly because of the small amount of resources, to meet everyone's needs, categories are not rich, and school Web site-building needs to up the horses, fast. (C) data analysis of teachers professional development 1.62nd questions what do you think of knowledge and ability of teachers ' professional development, your lack of student ... Excellent teachers of guide f. School of teachers team construction measures G. School of learning research atmosphere h. other six, and teacherson local evening, and daily of identity, and recognized; ranking third of is other, this reflect we of young teachers reading of publications also has many above by column, also description has they of reading interest widely, and dabbled in quite wide; other for not for analysis. We believe the China education daily, and as the authority of the education system of the people's education press, as too few readers of educators, not normal, it is not. 61st problem you often browse of website is () [more topics] option small meter proportion a,. integrated class website (Xinhua, and Sohu, and SINA, and Yahoo) 34 70.83% b. education network 25 52.08% c. search engine (GOOGLE Baidu) 18 37.5% d. school campus network 4 8.33% e. personal blog 16 33.33% f. professional sex website (literature network, and financial network,) 8 16.67% g. on the NET 4 8.33% h. shopping network (such as Taobao, dangdang, etc) 13 27.08% I. other types of site 5 10.42% j. do not go 0 0% k. effective fill out the passengers were not like the Internet 0 0% point 48 design point is to understand the young teacher's website. As life Internet of we, life, and work has without network has, from statistics data bar see, select "not Internet", and "not like Internet" of are for 0, also can description This is; 值又是什么呢,会计信息的使用者很多，有内部的有外部的，外部使用者又包括现有和潜在的投资者、业务往来单位、政府有关部门等。对于不同的使用者来说，会计信息具有不同的使用价值。我们主要以最重要的使用者，即现有和潜在的投资者来说明。这里所说的投资者是广义的概念，包括股权投资者和债权投资者。相关可靠的会计信息有助于投资者作出正确的投资决策，对于上市公司的股东来说，就是有助于他们作出正确的股票买卖决策。股票投资者通过使用会计信息，作出正确的股票买卖决策以获得较好的收益，这就是会计信息的使用价值。 需要说明的是，有人可能认为，只有信息使用者阅读会计信息后提供资源的使用权，会计信息才反映出具有使用价值。其实不然，信息使用者阅读会计信息后不管作出怎样的决策，只要会计信息有助于其作出正确的决策，会计信息都是具有使用价值的。会计信息是否具有使用价值不在于投资者是否提供资源的使用权，而在于其本身是否具有相关性和可靠性。从某种意义上说，虽然会计信息是为减少委托—代理关系中信息不对称的产物，但由于信息的“产品”特点，即消费者必须尝试一种产品才能对它作出，其本身又产生了新的信息不对称。我们讨论最多的会计信息质量问题其实就是会计信息使用价值的不确定性问题。不是所有的会计信息都具有使用价值，错误的会计信息甚至产生负的使用价值。由此，就不难理解为什么准则制定者会把决策有用性作为会计的目标了。 (二)会计信息价值的特点——难以进行交换 from young teachers access of website view, integrated class website of proportion highest, up 70.83%, a is integrated class website influence strong, social visibility high; II is integrated class website of various information resources rich, can meet everyone on various information resources of needs. Followed by education networks, educational networks and closely related to the work of young teachers, so the large amount of visitors, access. Third is the search engine, the Internet has been for us to expand our knowledge, sharing resources, and gain more knowledge, open a window, has become an important reason for our use of the Internet. But what is worth noting is the visitor turned out to be at least the school campus network, my school's website did not meet everyone's needs, mainly because of the small amount of resources, to meet everyone's needs, categories are not rich, and school Web site-building needs to up the horses, fast. (C) data analysis of teachers professional development 1.62nd questions what do you think of knowledge and ability of teachers ' professional development, your lack of student ... Excellent teachers of guide f. School of teachers team construction measures G. School of learning research atmosphere h. other six, and teacherson local evening, and daily of identity, and recognized; ranking third of is other, this reflect we of young teachers reading of publications also has many above by column, also description has they of reading interest widely, and dabbled in quite wide; other for not for analysis. We believe the China education daily, and as the authority of the education system of the people's education press, as too few readers of educators, not normal, it is not. 61st problem you often browse of website is () [more topics] option small meter proportion a,. integrated class website (Xinhua, and Sohu, and SINA, and Yahoo) 34 70.83% b. education network 25 52.08% c. search engine (GOOGLE Baidu) 18 37.5% d. school campus network 4 8.33% e. personal blog 16 33.33% f. professional sex website (literature network, and financial network,) 8 16.67% g. on the NET 4 8.33% h. shopping network (such as Taobao, dangdang, etc) 13 27.08% I. other types of site 5 10.42% j. do not go 0 0% k. effective fill out the passengers were not like the Internet 0 0% point 48 design point is to understand the young teacher's website. As life Internet of we, life, and work has without network has, from statistics data bar see, select "not Internet", and "not like Internet" of are for 0, also can description This is; 价值，是凝结在商品中无差别的人类劳动。会计信息作为会计人员通过确认、计量、列报、分析等智能型劳动的成果无疑是凝结了人类抽象劳动的。因此不否认会计信息具有价值，但是其价值具有特殊性，即个体价值和社会价值是不同的。价值必须通过交换价值表现出来并且通过货币形式来捕捉和表现。而会计信息具有可复制的特点，且复制成本很小，它只占会计信息生产成本的极小部分。由于有套利行为的存在，使用者不可能以会计信息生产成本与生产者交换，而且，会计信息本身只是一个中间消费品，使用者阅读会计信息并不是最终目的，他们仅仅是想通过阅读会计信息作出正确的投资决策而已。投资成功带来的高额回报应有多大程度上归功于会计信息的采用也很难量化。自从鲍尔和布朗1968年对erc的研究以来，信息观在财务会计理论中占据主导地位。有效市场假说(emh)本身就蕴含着信息竞争，投资者试图搜寻各种相关信息，而不一定仅仅是会计信息(william r. scott)。会计信息只是众多有助于决策的信息中的一种，许多替代品的存在(如新闻媒体)使使用者只愿意出远远小于会计信息生产成本的价格与生产者交换，甚至只愿意作“免费搭车者”。因此，生产者只有同时与多个用户交换，才能真正实现会计信息的价值，从而使交易费用非常昂贵，而且，会计信息对人们的影响是不同的，不同的利益主体对会计信息的要求也不同，需要进行复杂的成本—效益权衡来协调不同团体间的利益冲突。 from young teachers access of website view, integrated class website of proportion highest, up 70.83%, a is integrated class website influence strong, social visibility high; II is integrated class website of various information resources rich, can meet everyone on various information resources of needs. Followed by education networks, educational networks and closely related to the work of young teachers, so the large amount of visitors, access. Third is the search engine, the Internet has been for us to expand our knowledge, sharing resources, and gain more knowledge, open a window, has become an important reason for our use of the Internet. But what is worth noting is the visitor turned out to be at least the school campus network, my school's website did not meet everyone's needs, mainly because of the small amount of resources, to meet everyone's needs, categories are not rich, and school Web site-building needs to up the horses, fast. (C) data analysis of teachers professional development 1.62nd questions what do you think of knowledge and ability of teachers ' professional development, your lack of student ... Excellent teachers of guide f. School of teachers team construction measures G. School of learning research atmosphere h. other six, and teacherson local evening, and daily of identity, and recognized; ranking third of is other, this reflect we of young teachers reading of publications also has many above by column, also description has they of reading interest widely, and dabbled in quite wide; other for not for analysis. We believe the China education daily, and as the authority of the education system of the people's education press, as too few readers of educators, not normal, it is not. 61st problem you often browse of website is () [more topics] option small meter proportion a,. integrated class website (Xinhua, and Sohu, and SINA, and Yahoo) 34 70.83% b. education network 25 52.08% c. search engine (GOOGLE Baidu) 18 37.5% d. school campus network 4 8.33% e. personal blog 16 33.33% f. professional sex website (literature network, and financial network,) 8 16.67% g. on the NET 4 8.33% h. shopping network (such as Taobao, dangdang, etc) 13 27.08% I. other types of site 5 10.42% j. do not go 0 0% k. effective fill out the passengers were not like the Internet 0 0% point 48 design point is to understand the young teacher's website. As life Internet of we, life, and work has without network has, from statistics data bar see, select "not Internet", and "not like Internet" of are for 0, also can description This is; 一般认为，当前制约会计信息市场形成的因素主要是由其消费的非排他性，从而产生昂贵交易费用引起的。其实，即便是信息技术得到突飞猛进的发展，我们也难以设想会计信息可以像有线电视信号或其他信息产品(如国际金属市场价格信息)那样收费，其中一个主要原因就是会计信息使用价值的不确定性。有线电视信号质量的好坏，收看者可以直观地得到。会计信息则不然，会计信息质量得到检验恐怕要经历数月甚至数年，而等到阅读者认知已于事无补了。如果决策依据的是不真实的会计信息，其遭受的损失将远大于为获得会计信息的费用。因此，怎样最大限度地减少不确定性是制度安排的重要内容。这不仅需要科学的会计信息质量，还需要有效的监管，包括政府监管、审计监管、新闻媒体监管等。 五、会计信息属性特征引起的制度安排思索 综上所述，会计信息是一种非纯公共产品，从其属性特征来看，商品化的可能性很小。但能否商品化与能否使之有效配置是两回事。公共产品仍可以通过产权界定等制度安排达到帕累托最优。一个有效的制度安排要求私人效用与社会效用一致，而现实中由于会计信息产权模糊、使用价值的不确定性等问题常常使两者相悖。使用价值的不确定性主要是由于会计信息质量标准的不完善以及会计信息质量得到检验的周期长?。产权界定的不清晰造成的后果是审计意见的作用被忽视。 from young teachers access of website view, integrated class website of proportion highest, up 70.83%, a is integrated class website influence strong, social visibility high; II is integrated class website of various information resources rich, can meet everyone on various information resources of needs. Followed by education networks, educational networks and closely related to the work of young teachers, so the large amount of visitors, access. Third is the search engine, the Internet has been for us to expand our knowledge, sharing resources, and gain more knowledge, open a window, has become an important reason for our use of the Internet. But what is worth noting is the visitor turned out to be at least the school campus network, my school's website did not meet everyone's needs, mainly because of the small amount of resources, to meet everyone's needs, categories are not rich, and school Web site-building needs to up the horses, fast. (C) data analysis of teachers professional development 1.62nd questions what do you think of knowledge and ability of teachers ' professional development, your lack of student ... Excellent teachers of guide f. School of teachers team construction measures G. School of learning research atmosphere h. other six, and teacherson local evening, and daily of identity, and recognized; ranking third of is other, this reflect we of young teachers reading of publications also has many above by column, also description has they of reading interest widely, and dabbled in quite wide; other for not for analysis. We believe the China education daily, and as the authority of the education system of the people's education press, as too few readers of educators, not normal, it is not. 61st problem you often browse of website is () [more topics] option small meter proportion a,. integrated class website (Xinhua, and Sohu, and SINA, and Yahoo) 34 70.83% b. education network 25 52.08% c. search engine (GOOGLE Baidu) 18 37.5% d. school campus network 4 8.33% e. personal blog 16 33.33% f. professional sex website (literature network, and financial network,) 8 16.67% g. on the NET 4 8.33% h. shopping network (such as Taobao, dangdang, etc) 13 27.08% I. other types of site 5 10.42% j. do not go 0 0% k. effective fill out the passengers were not like the Internet 0 0% point 48 design point is to understand the young teacher's website. As life Internet of we, life, and work has without network has, from statistics data bar see, select "not Internet", and "not like Internet" of are for 0, also can description This is; 为改善现有状况需要从以下几方面着手:首先需要各种准则、制度(也就是说对会计信息质量进行衡量的标准)的完善;其次，应充分发挥政府、民间、新闻媒体等各层次的监管职能，尽量缩短会计信息质量得到检验的周期;最后，明确企业作为会计信息的提供主体，公布企业最初编制的报表，注册会计师与企业的经营者之间关于调账进行的讨价还价的信息不应该被“沉没”。虽然注册会计师审计轮换制能够减少管理当局与注册会计师讨论的可能，但是注册会计师的审计作用仍然未能得到真正发挥。笔者认为，如果将注册会计师审计调整的差异包含在审计报告中，而不是被“沉没”在财务报告里，就有助于强化注册会计师的审计作用，明晰会计信息产权的界定。 针对会计信息提供主体问题，可以尝试的办法包括两个步骤: 一是实行上市公司财务报告与审计报告分别报告制度。现行报告制度中，审计报告被列在上市公司年度报告的财务报告中并成为其组成部分。这样，容易使报告使用者对提供主体产生误解或混淆。财务报告的提供主体应该是企业，审计报告的提供主体应该是注册会计师和会计师事务所，二者具有不同的提供主体。因此，有必要把审计报告独立于财务报告披露。当然，这个步骤的实施可能存在一定的困难，因为管理当局可能要求注册会计师提前对财务报告认可，从而使审计调整的差异为零。 二是对审计报告格式进行改进。从1721年英国会计师查尔斯.斯from young teachers access of website view, integrated class website of proportion highest, up 70.83%, a is integrated class website influence strong, social visibility high; II is integrated class website of various information resources rich, can meet everyone on various information resources of needs. Followed by education networks, educational networks and closely related to the work of young teachers, so the large amount of visitors, access. Third is the search engine, the Internet has been for us to expand our knowledge, sharing resources, and gain more knowledge, open a window, has become an important reason for our use of the Internet. But what is worth noting is the visitor turned out to be at least the school campus network, my school's website did not meet everyone's needs, mainly because of the small amount of resources, to meet everyone's needs, categories are not rich, and school Web site-building needs to up the horses, fast. (C) data analysis of teachers professional development 1.62nd questions what do you think of knowledge and ability of teachers ' professional development, your lack of student ... Excellent teachers of guide f. School of teachers team construction measures G. School of learning research atmosphere h. other six, and teacherson local evening, and daily of identity, and recognized; ranking third of is other, this reflect we of young teachers reading of publications also has many above by column, also description has they of reading interest widely, and dabbled in quite wide; other for not for analysis. We believe the China education daily, and as the authority of the education system of the people's education press, as too few readers of educators, not normal, it is not. 61st problem you often browse of website is () [more topics] option small meter proportion a,. integrated class website (Xinhua, and Sohu, and SINA, and Yahoo) 34 70.83% b. education network 25 52.08% c. search engine (GOOGLE Baidu) 18 37.5% d. school campus network 4 8.33% e. personal blog 16 33.33% f. professional sex website (literature network, and financial network,) 8 16.67% g. on the NET 4 8.33% h. shopping network (such as Taobao, dangdang, etc) 13 27.08% I. other types of site 5 10.42% j. do not go 0 0% k. effective fill out the passengers were not like the Internet 0 0% point 48 design point is to understand the young teacher's website. As life Internet of we, life, and work has without network has, from statistics data bar see, select "not Internet", and "not like Internet" of are for 0, also can description This is; 内尔(charles snell)对南海公司出具第一份审计报告以后，审计报告格式已几经修订。如今大多数国家采用的是标准化的审计报告。应该说，审计报告格式的改进及审计意见措辞的标准化对会计师职业的发展起到了一定的作用。但现行审计报告格式信息含量太少，会使报告使用者忽视审计报告的作用。 【主要参考文献】 ,1, prter m. jackson(current issues in public sector economics,m,.郭庆旺，等译.中国税务出版社，2000. ,2, 陈国辉，李长群.论会计市场失灵与政府监管,j,.会计研究，2000(8). ,3, g.d.myles(public economics,m,.匡小平，译.中国人民大学出版社，2001. ,4, w.r. scott(financial accounting theory，second edition，prentice hall canada inc. 2000( ,5, 周惠中.微观经济学,m,.上海人民出版社，1998( ,6, 陈信元，叶鹏飞，薛建峰.我国会计信息环境的初步分析,j,.会计研究，2000(8). ,7, 陈冬华.网络时代会计的制度创新:产权界定与市场化,j,.会计研究，2000(2). ,8, 蒋尧明，王庆芳.论会计信息的商品属性,j,.财经研究，2002(3). ,9, r.coase.the problem of social cost，journal of law and from young teachers access of website view, integrated class website of proportion highest, up 70.83%, a is integrated class website influence strong, social visibility high; II is integrated class website of various information resources rich, can meet everyone on various information resources of needs. Followed by education networks, educational networks and closely related to the work of young teachers, so the large amount of visitors, access. Third is the search engine, the Internet has been for us to expand our knowledge, sharing resources, and gain more knowledge, open a window, has become an important reason for our use of the Internet. But what is worth noting is the visitor turned out to be at least the school campus network, my school's website did not meet everyone's needs, mainly because of the small amount of resources, to meet everyone's needs, categories are not rich, and school Web site-building needs to up the horses, fast. (C) data analysis of teachers professional development 1.62nd questions what do you think of knowledge and ability of teachers ' professional development, your lack of student ... Excellent teachers of guide f. School of teachers team construction measures G. School of learning research atmosphere h. other six, and teacherson local evening, and daily of identity, and recognized; ranking third of is other, this reflect we of young teachers reading of publications also has many above by column, also description has they of reading interest widely, and dabbled in quite wide; other for not for analysis. We believe the China education daily, and as the authority of the education system of the people's education press, as too few readers of educators, not normal, it is not. 61st problem you often browse of website is () [more topics] option small meter proportion a,. integrated class website (Xinhua, and Sohu, and SINA, and Yahoo) 34 70.83% b. education network 25 52.08% c. search engine (GOOGLE Baidu) 18 37.5% d. school campus network 4 8.33% e. personal blog 16 33.33% f. professional sex website (literature network, and financial network,) 8 16.67% g. on the NET 4 8.33% h. shopping network (such as Taobao, dangdang, etc) 13 27.08% I. other types of site 5 10.42% j. do not go 0 0% k. effective fill out the passengers were not like the Internet 0 0% point 48 design point is to understand the young teacher's website. As life Internet of we, life, and work has without network has, from statistics data bar see, select "not Internet", and "not like Internet" of are for 0, also can description This is; economic.1960( ,10, h.demsetz(towards a theory of property rights，journal of law and economic. 1966( ,11, 陈梅花.审计意见信息含量研究——审计意见与股价关系分析,m,. 立信会计出版社，2003(1). ,12, 刘国强.论会计信息属性与政府会计监管,j,.会计研究，2006(7). ,13, 刘昌胜，汤湘希.会计信息产权配置理论:财富最大化假说,j,. 管理世界，2010(1). ,14, 朱灵通，方宝璋.论会计信息的物品属性和商品属性,j,.当代财经，2010(6). 张川教授简介 张川，1970年生，四川自贡市人，毕业于上海财经大学，获会计学博士学位，上海海事大学教授、博士生导师，会计学科带头人，全国会计领军学术类(后备)人才。现任上海海事大学财务处处长，管理会计与企业风险控制研究所所长，上海市浦东新区人大财经委专家，上海市优秀青年女教师联谊会理事，上海海事大学女教授联谊会副会长、女优青联谊会会长，厦门大学mpacc中心兼职教授，中国政府审计研究中心特约研究员。2005年9月至2006年9月，在英国诺森比亚大学纽卡斯尔商学院进行博士后研究;2008年1月至2010年12月，在厦门大学工商管理博士后流动站进行博士后研from young teachers access of website view, integrated class website of proportion highest, up 70.83%, a is integrated class website influence strong, social visibility high; II is integrated class website of various information resources rich, can meet everyone on various information resources of needs. Followed by education networks, educational networks and closely related to the work of young teachers, so the large amount of visitors, access. Third is the search engine, the Internet has been for us to expand our knowledge, sharing resources, and gain more knowledge, open a window, has become an important reason for our use of the Internet. But what is worth noting is the visitor turned out to be at least the school campus network, my school's website did not meet everyone's needs, mainly because of the small amount of resources, to meet everyone's needs, categories are not rich, and school Web site-building needs to up the horses, fast. (C) data analysis of teachers professional development 1.62nd questions what do you think of knowledge and ability of teachers ' professional development, your lack of student ... Excellent teachers of guide f. School of teachers team construction measures G. School of learning research atmosphere h. other six, and teacherson local evening, and daily of identity, and recognized; ranking third of is other, this reflect we of young teachers reading of publications also has many above by column, also description has they of reading interest widely, and dabbled in quite wide; other for not for analysis. We believe the China education daily, and as the authority of the education system of the people's education press, as too few readers of educators, not normal, it is not. 61st problem you often browse of website is () [more topics] option small meter proportion a,. integrated class website (Xinhua, and Sohu, and SINA, and Yahoo) 34 70.83% b. education network 25 52.08% c. search engine (GOOGLE Baidu) 18 37.5% d. school campus network 4 8.33% e. personal blog 16 33.33% f. professional sex website (literature network, and financial network,) 8 16.67% g. on the NET 4 8.33% h. shopping network (such as Taobao, dangdang, etc) 13 27.08% I. other types of site 5 10.42% j. do not go 0 0% k. effective fill out the passengers were not like the Internet 0 0% point 48 design point is to understand the young teacher's website. As life Internet of we, life, and work has without network has, from statistics data bar see, select "not Internet", and "not like Internet" of are for 0, also can description This is; 究。先后在《service science》、《会计研究》、《审计研究》、《中国工业经济》、《中国会计评论》、《当代财经》、《经济与管理研究》、《上海财经大学学报》、《山西财经大学学报》、《涉外税务》等权威或核心期刊上公开发表40多篇。在国际会议上宣读英文论文多篇，其中一篇论文由springer press出版。国内出版专著《业绩评价指标的采用与后果——基于我国企业的实证研究》、编著《物流企业会计与财务管理》。主持或作为主要参加者完成一项国家自然基金项目、一项国家哲学社会科学基金项目、一项国家审计署重点科研课题、一项中国博士后基金、两项教育部课题、一项财政部课题、一项上海浦江人才计划项目、三项交通部课题、三项上海市教委课题，以及若干项横向课题。目前正在主持一项国家自然基金重点项目子课题和一项上海市教委重点课题。主讲《高级财务会计》、《国际会计》、《会计研究方法》、《财务报告分析》、《业绩管理》等多门本科和研究生课程。主持和参加了《高级财务会计》、《会计研究方法》、《会计学》多项重点课程建设。 from young teachers access of website view, integrated class website of proportion highest, up 70.83%, a is integrated class website influence strong, social visibility high; II is integrated class website of various information resources rich, can meet everyone on various information resources of needs. Followed by education networks, educational networks and closely related to the work of young teachers, so the large amount of visitors, access. Third is the search engine, the Internet has been for us to expand our knowledge, sharing resources, and gain more knowledge, open a window, has become an important reason for our use of the Internet. But what is worth noting is the visitor turned out to be at least the school campus network, my school's website did not meet everyone's needs, mainly because of the small amount of resources, to meet everyone's needs, categories are not rich, and school Web site-building needs to up the horses, fast. (C) data analysis of teachers professional development 1.62nd questions what do you think of knowledge and ability of teachers ' professional development, your lack of student ... Excellent teachers of guide f. School of teachers team construction measures G. School of learning research atmosphere h. other six, and teacherson local evening, and daily of identity, and recognized; ranking third of is other, this reflect we of young teachers reading of publications also has many above by column, also description has they of reading interest widely, and dabbled in quite wide; other for not for analysis. We believe the China education daily, and as the authority of the education system of the people's education press, as too few readers of educators, not normal, it is not. 61st problem you often browse of website is () [more topics] option small meter proportion a,. integrated class website (Xinhua, and Sohu, and SINA, and Yahoo) 34 70.83% b. education network 25 52.08% c. search engine (GOOGLE Baidu) 18 37.5% d. school campus network 4 8.33% e. personal blog 16 33.33% f. professional sex website (literature network, and financial network,) 8 16.67% g. on the NET 4 8.33% h. shopping network (such as Taobao, dangdang, etc) 13 27.08% I. other types of site 5 10.42% j. do not go 0 0% k. effective fill out the passengers were not like the Internet 0 0% point 48 design point is to understand the young teacher's website. As life Internet of we, life, and work has without network has, from statistics data bar see, select "not Internet", and "not like Internet" of are for 0, also can description This is;