信息价值及效益的计量

现代管理会计作为一个信息系统,必须彻底改变传统的不计信息成本、不考虑信息效益的情况,要求管理会计信息的形成和使用以信息经济学原理为指导,使信息的效果及其经济性两个方面统一起来,在创建一个管理信息系统、获取一项经济信息时,要按其"效益"(价值减成本后的余额)的大小来比较和选择不同的管理会计信息系统和信息来源渠道。那么,什么是信息成本、信息价值,信息效益又应如何计量呢?本文试对此作一浅述。

The Analysis of Measurement about Information Value and Benefit

As an information system, modern management accounting must change the situation that we did not considerate information cost and benefit traditionally. Requiring the formation and applyment of management accounting information is on the guide of the principles of information economics, in order to unify the two aspects of information including effect and economic. When establishing a management information system(MIS) and obtaining economic information, we should compare and select different MIS and the sources of information on the basis of its "benefit" (the surplus of information value minus information cost). Then, what is information value and information cost? And how to measure information benefit? The paper will give the answer of these questions.