系统论、信息论和控制论与现代会计

借鉴和引进其它科学成果以完善会计理论和方法, 是会计发展的重要途径－ 系统论、信息论和控制论（ 简称“三论”） 在财务会计中的应用, 无疑在使会计向现代化迈进中, 产生了一大飞跃－ 尤其我国目前正处于传统的计划经济会计模式向科学化、系统化、标准化的现代化会计模式全面转化的重大变革阶段, 应用“三论”基本理论, 加深对会计工作的认识、研究和引导, 提高会计管理水平就具有更重大的现实意义－ 本文根据会计本身所具备系统论、信息论和控制论所定义的一般特点, 探讨“三论”与现代化会计的关系

System Theory,Information Theory,Cyberneticsand Modern Accountiong

For the perfection ofthetheory and methodoloy in accountion ,reference and introduction ofthe scientific achievem ntsin eitlfield play an important rolein the development of accounting , The application ofsystematic theory ,information theory and cybernetics in financial accounting will undoubdly usher in a greatleap forward in the modernization of accouting in China,especially at present.For Chinais undergo ing an important and transitional period of change ,in which more scientific,systematic and standardozed accounting is by and by taking the place ofthe traditional plannedeconomy accunting . Therefore ,it will be oftremendousimportance to apply the above mentioned modern theory in accountion ,to further a step in the study ,understanding and research of accounting work and to advance to a higher level the accounting managementin our country .