伴随着经济的不断发展,上市公司的发展规模和范围在不断扩大,上市公司的外购模式促进了公司会计信息商品化的发展进程,会计信息商品化成为经济和社会发展的趋势,因此上市公司要顺应这一发展趋势,促进公司会计信息商品化的发展。本文以市场交易费用理论为基础,着重分析了上市公司会计信息的商品化。通过分析上市公司会计信息商品化生产的相关理论,包括交易费用理论,团队生产理论及资产专用性理论,最终提出了上市公司会计信息商品化的构建方式及方法。期望为我国上市公司会计信息商品化的发展提供借鉴的研究。 With the continuous development of economy, the scale and scope of the development of listed companies are constantly expanding. The pattern of outsourcing of listed companies promotes the development of commercialization of accounting information. The commercialization of accounting information has become the trend of economic and social development. Therefore, listed companies To comply with this trend of development, and promote the commercialization of accounting information company. Based on the theory of market transaction costs, this article focuses on the commercialization of accounting information in listed companies. By analyzing the relevant theories of the commercial production of accounting information of listed companies, including the transaction cost theory, team production theory and asset specificity theory, the paper puts forward the construction method and method of the commercialization of accounting information of listed companies. Expected to provide reference for the development of commercialization of accounting information of listed companies in our country.