由于不同的会计信息使用者使用信息的目的不同,对企业提供的信息存在一个重新加工整理的过程。有人认为,企业应该仅就经济活动与业务事件提供初步的信息,由使用者根据自己不同的需要进行挑选和加工,这也是事项会计理论产生的理由。事项会计对会计理论产生了重要影响,本文予以介绍并简要加以评述。 Because different users of accounting information have different purposes of using information, there is a process of reprocessing information provided by the enterprise. Some people think that enterprises should only provide preliminary information on economic activities and business events, which are selected and processed by users according to their different needs. This is also the reason why accounting theory of events is generated. Matters Accounting has a significant impact on accounting theory, which is presented here and briefly reviewed.