| 会计目标与会计信息系统的互动关系 |
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| 引用本文： | 王奕,李晓虎.会计目标与会计信息系统的互动关系[J].达县师范高等专科学校学报,2006,16(5):122-124. |
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| 作者姓名： | 王奕 李晓虎 |
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| 作者单位： | 洛阳工业高等专科学校经济与管理系,河南洛阳471023 |
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| 摘 要： | 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.首先从层次性、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,并通过比较"受托责任观"和"决策有用观"下会计信息系统的差异,说明"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.
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| 关 键 词： | 会计目标 受托责任观 决策有用观 会计信息系统 |
| 文章编号： | 1008-4886(2006)05-0122-03 |
| 收稿时间： | 03 27 2006 12:00AM |
| 修稿时间： | 2006年3月27日 |
The Interaction between Accounting Objective and Accounting Information System |
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| WANG Yi,LI Xiao-hu.The Interaction between Accounting Objective and Accounting Information System[J].Journal of Daxian Teachers College,2006,16(5):122-124. |
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| Authors: | WANG Yi LI Xiao-hu |
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| Institution: | Department of Economics and Management, Luoyang College of Technology, Luoyang Henan 471003, China |
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| Abstract: | The accounting objective and the accounting information system influence each other,for the accounting objective guides the accounting information system and the latter is counteractive on the former.Firstly, the paper analyzes the influence of the accounting objective on the accounting information system,from the multilayer,changeability and mechanism.And by comparing the difference of the accounting information system between the "stewardship view" and the "decision-making relevant view",it points out that "decision-making relevant view" perfects "stewardship view" and doesn't deny it.Then it shows the process of the accounting information system correcting the accounting objective. |
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| Keywords: | accounting objective stewardship view decision-making relevant view accounting information system |
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