AI possesses externality. The author defined the concept of accounting information externality, and considered that the way of resolving externality issues is clarifying property rights, and the way of resolving internality issues is protecting property rights.
会计信息具有外部性,本文从外在于合约的角度定义了会计信息外部性的概念,指出会计信息外部性问题的解决途径是产权界定,而其“内部性”问题的解决途径则依赖于对产权的有效维护。
参考来源 - 会计信息失真的经济学分析·2,447,543篇论文数据，部分数据来源于NoteExpress
以上来源于: WordNet
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