论文部分内容阅读
早在本世纪60年代,美国会计学会发表的《会计基本理论说明书》(A Statement of Basic Accunting Theory,ASOBAT)文件中已指出:“会计实质是一个信息系统。”我国会计学家葛家澍在1988年出版的《会计学导论》中也进一步阐述了会计属于经济信息系统理论。会计既然属于经济信息系统中的信息,它就应该同其他经济信息一样,具有共同的特征,这些特征可以概括为:密集度、多余度和模糊度。 本文在论述会计信息特征中,还试图避免目前理论界几乎都从同一个视角研究会计原则,就原则论原则的倾向,换一个角度,以信息的特征为视点,兼带实证的方法研究会计核算原则。研究上述问题,有助于会计
As early as the 1960s, the A Statement of Basic Accunting Theory (ASOBAT) published by the American Institute of Accountants pointed out: “The essence of accounting is an information system.” Our accountant Ge Jia Shu in 1988 Published “Introduction to Accounting” also further elaborated that accounting belongs to economic information system theory. Since accounting belongs to the economic information system, it should have the same characteristics as other economic information. These characteristics can be summed up as: concentration, redundancy and ambiguity. This article also discusses the characteristics of accounting information, but also tries to avoid the current theoretical circles almost all from the same perspective of accounting principles, the principles of principles on the propensity to change from another perspective, the characteristics of information as a point of view, both with empirical research accounting in principle. Studying the above questions helps accounting