基于会计目标的“事项会计”

信息技术已经给社会、经济带来了巨大的变化,“决策有用观“普遍被人们所接受,但构筑于价值法基础上的财务会计强调货币计量和报表揭示,只能履行受托责任。信息需求的多样性已经完全超出了现行会计界定的范围,也超出了现行会计信息的容量。本文从会计目标与“事项会计“的关系入手进行了分析,认为只有事项会计才能实现“委托责任观“与“决策有用观“的统一。

Discussing of "Events Accounting" based on Accounting Objectives

The information technology has already brought huge changes to our society. The decision usefulness theory is widely accepted by people, but financial accounting based on the value emphasizes currency measurement and disclosure of report, which can only fulfill the stewardship .The diversity of information demand has surpassed the scope completely that present accounting limits ,and also exceed the present accounting information capacity. This article suggests only events accounting can realize the unification of stewardship theory and decision usefulness theory from the relationship between accounting objectives and events accounting.