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信息资源会计作为一个新兴领域是会计学引进信息经济学的结果。它是会计学与信息经济学的综合。信息资源会计的中心内容就是利用成本──效益分析法对会计信息系统的建立和运行以及企业对信息产业（产品）的投资进行分析评价。其核心概念就是信息成本和信息价值。信息成本是指
As an emerging field of accounting for information resources, accounting is the result of the introduction of information economics. It is a combination of accounting and information economics. Information resource accounting center is the use of cost ─ ─ benefit analysis of the establishment and operation of accounting information systems and business investment in the information industry (product) analysis and evaluation. The core concept is the information cost and information value. Information cost means