会计信息系统在知识经济条件下的作用

• 作 者: 王淑香
• 出 处: 理论学习
• 发表日期: 2000年08期
• 关键词: 会计信息系统 知识经济时代 经济活动 预测性信息 所有者权益 财务会计 无形资产 计量尺度 财务管理 企业管理

人类创造出会计信息系统,旨在期望它助益于人类。特别在知识经济条件下,市场的信息万变,高科技、高投入、高风险是其显著特点。在此情况之下,投资者及信贷更加迫切地希望会计信息能直接用于决策。由于历史的原因,会计所提供的绝大部分是历史性信息,因此人们在应用会计信息进行决策时往往有“事过境迁”之感。正因为如此,会计信息的作用被人们怀

Humans have created accounting information systems that are intended to benefit human beings. Especially in the knowledge-based economy, market information changes, high-tech, high investment, high risk is its salient features. Under these circumstances, investors and credit more urgently hope that accounting information can be used directly in decision-making. Due to historical reasons, the vast majority of accounting information provided by the historical information, so people in the use of accounting information for decision-making often have a “past experience.” Because of this, the role of accounting information is cherished