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System of network times fiscal innovates: Property right is limitted with commer
From;    Author:Stand originally
[summary] the development of network technology, make accountant information is expected to finish property right to limit with inferior cost, offer; negotiation cost in the market with the means of personal product thereby reduce, make originally accountant control may become comfortable; Information conveys remotely in real time the fall of cost, make the manufacturing function of accountant information likely will finish by the market, namely the depositary beyond the person that partner can entrust the production of accountant information battalion of already of look forward to, etc. Finally, the article offerred research way of future.
[keyword] technology of accountant information network trades cost hands in authority to commercialize
Ceaseless innovation of the technology and active accountant are in a lot of just fare badly after that, a heat that makes studying about prospective fiscal is accountant research domain all the time (Xue Qukui 1998, wu Donghui 1998, shi Chunmao 1998, lei Guangyong, Huang Bin 1999) . But prospective accountant is what appearance after all, there still is the answer in people heart. The concerned future fiscal previously considers basically be centered in the innovation of the notional frame of accountant itself, and the constant that assume the system is changeless or cannot change, such thinking means block up the research of this domain obtains revolutionary positive result. The development of network technology, make of the system change become a possibility, the photograph notional frame innovation to accountant itself, the meaning that the system innovates should weigh good much. System of network times fiscal innovates, include accountant information:   
1) property right mode innovates;
2) transmission mode innovates;
3) manufacturing mode innovates.

One, the property right of clear accountant information

The network period of commodity was made a few days ago in information, accountant information whether make a kind of goods, basically take assist the property right of ground accountant information whether limit effectively. Coase (1960) put forward, want those who make clear to have only demesne money property right, the economic activity of ① of very much exterior sex can pass proper contracted arrangement achieve best welfare result, and no matter this is planted demesne who does belongings belong to all make mixing why to plant allocate. Accordingly, the premise that accountant information makes goods is property right is clear, i.e. accountant information puts in whose place 's charge to use after all.
The author thinks, the essence of accountant information is an enterprise all an economy resource, and the company returns partner again all, accordingly, the property right with accountant natural information is possessory the partner ② that should be an enterprise. In active system frame, accountant information this company natural resources is managed by operator, but its manage not clearly for who; What partner also does not know his to be accountant information oneself is possessory. Accordingly, the property right that affirms partner is an enterprise is possessory, can bring at least a few more undermentioned change:
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