本文通过对会计信息本质属性分析,在理性假设条件下对会计信息进行重新解读,认为会计信息既不能独断的界定为公共物品,也不能定义为商品,将会计信息定义为公共物品及商品,不能从真正意义上解释在经济包括社会领域所产生的经济现象,会计信息本身并不具备所谓的公共物品或商品的条件。认为应在成本效益的原则下重新思考会计信息的真正本质,重新定性会计信息并认识会计信息。 This paper analyzes the nature of accounting information, re-interprets the accounting information under the assumption of rationality, that accounting information can not be defined as public goods, nor as commodity, but also as accounting information can not be defined as public goods and goods, not In the true sense of explaining the economic phenomena that arise in the economy, including in the social sphere, accounting information itself does not have the condition of so-called public goods or commodities. The author believes that under the principle of cost-effectiveness, the true essence of accounting information should be reconsidered, the accounting information should be re-qualified and the accounting information should be recognized.