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本文对近年来国内学者对会计信息及其利用研究成果进行分类、整理、归纳、分析和反思后认为:会计的使命不仅仅是生产会计信息,更是让生成的会计信息更好为人类社会经济生活服务。会计信息的利用是目的,会计信息的生产是手段。与会计信息生产系统相比,会计信息利用系统的研究开发大有可为,这不但符合会计学作为一门应用型学科的属性,也符合会计学未来的发展方向。
In this paper, the domestic scholars in recent years, the accounting information and its utilization of research results classified, collated, summarized, analyzed and reflected after that: the accounting mission is not only the production of accounting information, but also to make the accounting information generated for the better of human society and economy Domestic services. Accounting information is the purpose of the use of accounting information is the means. Compared with the accounting information production system, accounting information utilization system research and development promising, which not only accord with accounting as an attribute of applied disciplines, but also in line with the future direction of accounting.