事项会计理论提出:在既定的技术条件下,要尽量提供与经济活动相一致的原始信息,由使用者自己对这些信息进行加工,以生成其决策模型所需的输入值。尽管事项会计代表了会计的发展方向,但其本身还存在一些不足,表现为:详细披露所有事项信息可能会泄露企业的商业秘密、事项会计的应用缺乏相应的规范、事项会计信息的生成和报告载体的开发维护成本较大等。因此,事项会计在实际工作中难以得到应用和推广。笔者认为,有必要对其加以改进和完善。 Matters Accounting theory suggests that, under established technical conditions, raw information consistent with economic activity should be provided as much as possible, and the user should process the information to generate input values ​​needed for his decision-making model. Although accounting matters represent the development direction of accounting, there are still some shortcomings in itself: the detailed disclosure of all information may reveal the trade secrets of the enterprise, and the application of accounting matters lacks corresponding norms and issues. The generation and reporting of accounting information Carrier development and maintenance costs are large. Therefore, accounting matters in practice difficult to get the application and promotion. In my opinion, it is necessary to improve and perfect it.