长期以来,人们把会计信息系统看做是准确无误的信息集合,这反映了人们对事物确定性的追求体现在会计信息精确性之中。但是,人们发现,模糊现象在现实生活中是屡见不鲜的,要比精确现象多得多,甚至可以说一切现象归根到底都是模糊的,人们尝试着开拓“精确”之外的新路。 For a long time, people regard accounting information system as a collection of accurate information, which reflects that people’s pursuit of certainty of things is reflected in the accuracy of accounting information. However, it has been found that the phenomenon of vagueness is not uncommon in real life, much more than the exact phenomenon. It can even be said that everything is vague in the final analysis. People try to explore a new path beyond “precision.”