会计信息系统与会计目标的互动

会计目标和会计信息系统的关系是双向互动的,会计目标对会计信息系统起导向作用,会计信息系统对会计目标具有反作用。从层次性、可变性和作用机制三方面分析了会计目标对会计信息系统的影响,通过比较“受托责任观”和“决策有用观”下会计信息系统的差异,说明了“决策有用观”是“受托责任观”的发展而非否定,随后阐述了会计信息系统对会计目标内容和作用机制的修正过程。

The Interaction between the Accounting Information System and the Accounting Objective

The relation between the accounting objective and the accounting information system is reversible and interactive,the accounting objective guides the accounting information system,and the accounting information system possesses the counteraction on the accounting objective.This paper analyzes on the influence of the accounting objective on the accounting information system from the levelness,changeability and operational mechanism,and by comparing the differences of the accounting information system under the "trusted responsibility view" and the "decision-making usefulness view",points out that the "decision-making usefulness view" is the development of the "trusted responsibility view" and isn't the denial of the "trusted responsibility view",and expounds the process in which the accounting information system corrects the accounting objective and the operational mechanism.