The characteristic of financial information, and "soft asset" different from other assets in form complicated the boundary of financial information property rights.
财务信息的特征,且“软资产”与其他资产在形态上的不同,使得财务信息产权界定较为复杂。
In this part, the author suggests that change the owner of the accounting information property rights and the attribute of the accounting information property rights.
会计信息的产权重构方面,主要包括会计信息的产权主体重构和会计信息的产权属性重构。
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