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传统理论将会计看做一个信息系统,笔者认为,这种理论只看到了会计提供信息的表象,而忽略了提供信息的目的在于控制这一基本事实。信息是一种手段,是实现控制目标的工具,提供信息只是实现会计控制的一个基本环节。将会计概括为信息系统,一方面不能反映会计系统的本质特征,容易使人忽略会计的控制功能,造成会计组织系统的目标迷失,控制弱化;另一方面,容易使人们从信息系统的特点出发去规范安排信息的产出,而不是从实际控制的需要
The traditional theory of accounting as an information system, the author believes that this theory only see the appearance of accounting information, while ignoring the purpose of providing information to control this basic fact. Information is a means of achieving the control objectives of the tool, providing information is only an essential part of accounting control. The accounting summarized as information systems, on the one hand can not reflect the essential characteristics of the accounting system, easy to make people ignore the control function of accounting, accounting system caused the loss of objective control, weakening the control; the other hand, easy to make people from the characteristics of information systems To regulate the output of information, rather than from the actual control needs