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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Among the combination of contracts, the authoritative capital subject determines the property rights of accounting information.

在整个契约组合中具有权威地位的资本主体决定着会计信息产权。

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Based on property rights of accounting information and accounting externalization, consideration will be given to both efficiency and justice of accounting information disclosure.

基于会计信息产权和会计外部化，会计信息披露可以实现效率与公平的兼顾。

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