会计价值的理性认知与回归:基于流程再造理论的研究框架

本文以流程再造理论为指导,构建提高会计价值的研究框架。本文认为会计信息可靠性不强、会计信息相关性不足、会计信息可理解性差、会计信息披露滞后以及会计信息供应成本高等是会计价值危机的预警信号。跨越会计价值危机须优化会计流程,其手段包括会计流程价值观培育、正确运用信息技术和完善公司治理中的权力配置。

The Rational Recognition and Regression of Accounting Value:The Research Framework Based on the Theory of Process Reengineering

This paper is to design the research frame for improvement the accounting value depending on the theory of process reengineering.This paper considers that the deficiency of reliability,relativity,timeliness,understandability and the high cost of accounting information are the presentiment of accounting value crisis.To exceed the value crisis must optimize accounting process,which includes cultivating the values of accounting,exerting information technology(IT)correctly and reallocating the power of corporat...