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System of network times fiscal innovates: Property right is limitted with commer
From;    Author:Stand originally

1, each need to consume lowermost level according to place beyond the right of accountant information;

2, the right that chooses between the media company of many competition.

Such result is:

1, the problem with a few inextricability system previously is OK now majorrer have a bowel movement definitely, very much before the accountant information ⑨ that suffers limitation of principle of enterprise cost effectiveness to cannot be offerred, sufficient demand should be formed on the market only, rational person can be offerred. Metabolic prime cause depends on:
1) the production of accountant information comes out independently from inside the in-house function of the enterprise, reduced the constituent cost of its limit;
2) the profit that accounting service company got the enterprise does not have those who had obtained to increase information to furnish before is incentive;

2, consumer is OK the preference according to oneself and pay ability to undertake consumptive, the market also tries to offer according to demand, formed true AICPA so (1995) so called " it is with the user oriented " (Ustomer Focus)

3, accounting service company gains profit from inside make and selling accountant information, the enterprise passes the property right profit that transfers accountant information, they face the demand of the market jointly, the market is conceivable to specific company when more information, service company is OK higher price is bought to the enterprise (if trade is secret) ; The market is primary to the enterprise when disinclination, service company can be reduced pay the price; Even, when the information of the enterprise does not have the market, enterprise or pays to serve a company, or returns to old trade ⑩ .

(2) of accountant information quality rise significantly

Of ⑾ of accountant information quality rise only two road:

1, supervisory policy;

2, incentive mechanism. Actual condition more lay particular stress on is supervised and light drive, a leg walks, go naturally unhappy.
Graph 3 (graph 4) express to was not commercialized previously (later) the decision mode of accountant information quality. Graph 3 in, assure banner Lu quality as the enterprise of accountant information producer move Wu to basically come from negotiable securities to superintend orgnaization, criterion to make partner of department of orgnaization, audit and financial analyst supervise, the requirement of consumer basically passes the feedback to 5 afore-mentioned supervisory orgnaizations to produce to the accountant information of the enterprise by these orgnaizations again decision-making bring to bear on the influence is able to reflect such mode to exist two malpractice:

1, the demand of consumer is potential get in the feedback process of information double twist; The with the enterprise twist of supervisory orgnaization, this kind twists share happiness and woe to often come from each difference of honest cause system;
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