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信息技术已经给社会、经济带来了巨大的变化,“决策有用观”普遍被人们所接受,但构筑于价值法基础上的财务会计强调货币计量和报表揭示,只能履行受托责任。信息需求的多样性已经完全超出了现行会计界定的范围,也超出了现行会计信息的容量。本文从会计目标与“事项会计”的关系入手进行了分析,认为只有事项会计才能实现“委托责任观”与“决策有用观”的统一。
Information technology has brought great changes to the society and the economy. People generally accept it. However, the financial accounting based on the Value Law emphasizes that currency measurement and statement disclosure can only fulfill the fiduciary duties. The diversity of information needs has completely exceeded the scope of the existing accounting, but also beyond the current capacity of accounting information. This article analyzes the relationship between the accounting objectives and the “Accounting of Matters”, and thinks that only the matters accounting can achieve the unification of “the responsibility of entrust ” and “the usefulness of policy ”.