会计信息不是独立的产品,而是企业产品的附属物。会计信息即不能独断的界定为公共物品,也不能定义为商品,这样都不能从真正意义上解释在经济包括社会领域所产生的经济现象,所以认为会计信息本身并不具备所谓的公共物品或商品的条件。所以要在成本效益的原则下从新思考会计信息的真正本质,从新定性会计信息并认识会计信息。 Accounting information is not an independent product, but an appendage to an enterprise product. Accounting information that can not be arbitrarily defined as public goods, can not be defined as commodities, so can not be truly interpreted in the economy, including social areas of economic phenomena, so that the accounting information itself does not have the so-called public goods or commodities conditions of. Therefore, we should reflect on the true nature of accounting information under the principle of cost-effectiveness, re-define accounting information and recognize accounting information.